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City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … reconciliation for 2013 was not completed until July 22, 2014, instead of March 1, 2014 as required. The City does …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… of Hempstead, in Nassau County. The District is governed by an elected five-member Board of Fire Commissioners and has …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardContract Advisory No. 25
… Electronic Documents Submission System (EDSS). No other form of electronic submission will be accepted. EDSS offers … the procurement record decisions in the system Track the status of requests, in real-time, once submitted to BOC for … References : Government Account Authorization Form Guide to Financial Operations XI.14.A Publications of …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssEmerging Manager Definition and Life Cycle
… the Fund and program partners seek to diversify exposure by stage of emerging manager life cycle. Informed by the 2018 survey, the Fund considers the following … for the Stage Seed & Early The firm typically has managed money for institutional investors less than five years Has …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleCity of Amsterdam – Records and Reports (2013M-266)
… the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The … audit, or filed the annual update document (AUD) for the 2011-12 and 2012-13 fiscal year. The annual financial … statements prepared by the City’s independent auditor for the 2009-10 and 2010-11 fiscal years and found in both …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … to other departments and districts accounted for in other funds. However, we found that the allocation method is not … budget, which is not equitable because all the departments do not use the same type and degree of services. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247State Police Bulletin No. SP-237
… Illness, or PBA Accident insurance will notice a change in the way their deduction(s) appear on their paystub or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year … Finding We identified $3,501 in costs that did not comply with SED’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… New York State's executive agencies spend between $100 million and $150 million each year on travel expenses. …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Review of Travel Card Expenses
… Director of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and … actual, necessary and reasonable business expenses for employees traveling on official State business. We … This matter has been referred to the Albany County District Attorney’s Office for further investigation. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual … funds should never be commingled with any other moneys in the custody of the agency or facility; and Annual review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being procured. The SFS is configured to use UNSPSC (United Nations Standard Products … are configured in the SFS. Where a Category Code field is used or required, it will be entered at the time the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeState Comptroller DiNapoli Releases School District Audits
… 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Richland Fire District – Board Oversight (2016M-374)
… insurance money, was placed in the District’s general fund checking account and commingled with the District’s other …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Putnam Valley Central School District – Financial Condition (2016M-135)
… schools with approximately 1,730 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Town of Ripley – Town Clerk Collections (2024M-139)
… Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … Our audit determined that the Clerk did not: Deposit 2023 tax collections totaling approximately $882,000 within 24 … totaling approximately $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Division of Housing and Community Renewal Bulletin No. DH-106
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-106-april-2020-district-council-37-dc37-longevity-lump-sumPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… billion. Civil Service contracts with UnitedHealthcare (United) to administer the medical/surgical portion of the Empire Plan. United processes and pays medical and surgical claims … out-of- network providers who join the Empire Plan benefit plan members by expanding the number of in-network …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-program