Search
Responsibility for IT Internal Controls – Information Technology Governance
… an effective way to exercise oversight, it can be done at little or no cost. On the other hand, not asking the right … be very expensive. It is understandable that someone with little or no IT knowledge might be apprehensive about asking …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… the Fund withdrew shareholder proposals it had filed for consideration at each company’s annual stockholders’ … DiNapoli said. “These companies should be commended for agreeing to voluntarily disclose their political expenditures. Transparency is vital for investors to determine whether corporate political …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingComptroller DiNapoli Releases School Audits
… Officials did not establish adequate procedures to ensure employees were accurately paid separation payments. As a result, two employees were overpaid by a combined total of $16,348 …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… Too many seniors are waiting months on the New York City Department for the Aging’s (DFTA) client … to ensure seniors are getting the support they depend on in a timely manner.” DFTA contracts with service providers … cannot be provided immediately, clients are placed on wait lists. DFTA reported that more than 39,000 seniors …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … fiscal year. When charges are not properly accounted for prior to FYE, SFS must move the charges from one …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… report must be submitted within 30 days of (i) the end of a travel event or (ii) the date the qualified non-travel … and necessary. Expense reports shall be submitted by the employee or the employee’s assigned proxy. If a proxy … independently reviewed to ensure appropriateness prior to being approved. Approval of an expense report shall be by an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… Establishing a separate position with the responsibility for auditing claims may increase the … that this key control activity mitigates risks associated with the expenditure of public money. Although boards are not required to establish a position with claims auditing responsibilities, many have found it to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOperational Advisory No. 32
… Subject : Chapter VII.3 Refund of Appropriation/AP Adjustment Vouchers Guidance : The Office … of Appropriation/AP Adjustment Voucher should be submitted in SFS for OSC approval. All other revenue sources must be … Since the refund relates to a payment that was posted in SFS, a “Related Voucher” must be linked to the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 … Empire Plan and process and pay claims submitted by health care providers. Medical/surgical benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesState Comptroller DiNapoli Releases Municipal Audits
… – Procurement (2021M-193) The purchasing agent did not ensure that goods and services were procured in … seven purchases totaling $49,300 where competition was not sought, as required by the board-adopted policy. Staff could not provide documentation to support efforts were made to …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsAdministration of Self-Insured Workers’ Compensation Plans
… Every year, tens of thousands of New Yorkers suffer an injury or occupational illness related to their work. Almost … required to buy insurance against the cost of occupational injury and illness by using a private insurance carrier, or …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansDiNapoli Releases Bond Calendar For First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … for the planned bond sales for the state, New York City, and their major public authorities during the first … Transportation Authority (MTA), New York City Municipal Water Finance Authority (NYCMWFA), New York State Energy …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterWhat Not to Report – Legacy Reporting
… Uniform allowance (including maintenance of) Payments made in anticipation of retirement or as an inducement or incentive to retire Payments made in lieu of accepting fringe benefits (For example, an … child care, parking, dental care, etc.), as provided for in Section 125 of the Internal Revenue Code. All monthly …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportVendor Responsibility Documentation
… an estimated amount of $100,000 or greater ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain … only Backdrop design consultant agreement increases & SUCF planning allocation Board of Cooperative Education Services …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationCompliance With State Arts Education Requirements
… education reduces the risk of students dropping out of school and helps them develop their creativity, motivation, … York State Education Department (SED) Regulations, each high school student must earn at least one unit of Arts … music, dance, or theater) during their stay to receive a high school diploma. SED Regulation 100 states that …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsState Comptroller DiNapoli Releases Audits
… maintenance expenses but, rather, relies on each facility or office for accurate reporting. Department of Health - … providers in the Medicaid program who were charged with or found guilty of crimes that violated laws or regulations governing certain health care programs. By the …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… a debtor and a state agency, an agent of the state agency, or the State Attorney General's Office. The agreement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsMonitoring the Green Innovation Grant Program
… projects awarded under the Green Innovation Grant Program (GIGP), and if grant recipients are substantively … ensuring they meet water and air quality regulations. One program the Corporation administers is the GIGP, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… uses. (Include unmetered public buildings, firefighting, main flushing, water quality and other testing.) List use and … Controls to avoid mathematical errors in calculating daily gallons produced. Controls to avoid errors in transferring daily production records to monthly reports. Sufficient …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-system