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Selected Employee Travel Expenses
… appropriate, to recoup the charges from the vendor or the employee. Maintain appropriate documentation for the use of … University of New York College at Cobleskill: Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta: Selected Employee Travel Expenses (2012-S-145) … To determine whether …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesSpecial Disability Benefits – Special 20- and 25-Year Plans
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by … entry to firefighting service that did not reveal evidence of the disabling condition, may be eligible for an accidental …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsWhat is a Public Authority?
… such as roads and schools, or to fund projects for third parties, including hospitals and nursing homes. The debt service for these bonds is usually supported by revenues of the … assigned specific revenue streams to an authority as a way for the authority to pay debt service. Unlike traditional …
https://www.osc.ny.gov/public-authorities/what-public-authorityExamination of Outstanding Premiums
… Background New York State businesses pay NYSIF premiums for workers compensation and disability insurance. If a … by the Department of Tax and Finance (DTF), is a way for State agencies to offset State payments to recover … however, it has taken steps to participate in the program. For example, NYSIF received DOB approval to participate in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… of Taxation and Finance. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… projected needs. Key Recommendations Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… North Rochester Preparatory Charter School West Campus Employee Fingerprinting 2013M286 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOptional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous public service, they have the option … a direct trustee-to-trustee transfer from an eligible retirement tax-sheltered plan or account; or Payroll …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsFishers Island Ferry District – Financial Operations (2016M-156)
… uniform timekeeping procedures that include individual employee time recording forms. The forms should provide … actually work and leave accruals used and should include employee signatures and the signatures of their supervisors. …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases Municipal Audits
… complied with the procurement policy and claims were for a proper district purpose or adequately supported. … cannot be assured all money raised was properly accounted for and deposited. The board did not adopt adequate bylaws … and services or ensure claims were properly supported or for valid purposes. Officials did not solicit competition for …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsElba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year totaled $9.7 million. Key … to exceed statutory limits in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Fund Financial Data – 2021 Financial Condition Report
… required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would … was $20.3 billion, an increase from the previous year’s balance of $3.7 billion. For SFY 2020-21, governmental …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataMaking Adjustments to Earnings and Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsFund Financial Data – 2022 Financial Condition Report
… required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would … was $31.7 billion, an increase from the previous year’s balance of $20.3 billion. For SFY 2021-22, governmental …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataSecurity Over Critical Systems
… River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… are easily accessible on his transparency website called Open Book New York. … The Executive Budget holds down …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Town purposes. The board also did not provide oversight to ensure the town justice recorded, deposited and disbursed … maintained by the surrogate’s court were generally up-to-date and complete. However, the condition of all court and …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1