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Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… The Department is governed by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key … oversight of the Treasurer. The Board did not conduct an annual audit of the Treasurer’s records. The Board did not adopt an annual budget. The Board did not adopt a code of ethics to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialCollateral Loan/Pawn Brokers
… below. Business Type Requirements Fee Forms/Resources New Filing File before doing business. New Filing Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … Codes, Rules and Regulations of the State of New York Office of the State Comptroller Rules and Regulations …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 89-1
… things, provides for the employees to receive a certain number of sick, vacation and personal days. However, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-26
… No. 87-45, p 68, we concluded that subdivision three of section 4-136 of the Election Law requires "all" expenses … specifically enumerated in subdivisions one and two of section 4-136, to be apportioned among, and charged back to, … 1981 Opns St Comp No. 81-207, p 221). Subdivision one of section 4-136 provides that certain expenses relating to …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… to this case, his investigations have resulted in multiple criminal convictions and the recovery of over $600,000 in …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… gift cards they received during the holidays. Unused gift card balances can be turned over to the Comptroller’s Office … “Many people don’t realize that after 5 years, unused gift card balances are turned over to the Comptroller’s Office of … provide OUF with a name if the person registers the gift card online, if they have been issued a refund, or if the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Claryville … District – Budgeting Practices (Sullivan County) The board is not adopting realistic budgets or ensuring the prudent use …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… 10.555 National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsXII.7.D Expedite Requests – XII. Expenditures
… OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to approve vouchers within two business days after agencies have entered the vouchers in the … a vendor receiving payment one day earlier than the normal business process. Process and Document Preparation: When an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… receivable entry associated with the expense report for the amount due. The SFS prevents an employee from submitting an expense report for reimbursement unless the Due to State is refunded to the … will remain in the wallet until it is fully reconciled. For more information on how to apply a Due to State Offset to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkXIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even though the total project costs are … their federal grant to use as their project across all funding sources. The report supports agency projects with the … Agencies will be able to report on the costs against each funding source even though the total project costs are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingSecurity Over Critical Systems (Follow-Up)
… in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the Program The Hudson … was to determine whether security over HRBRRD’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data. Our audit covered the period from June 2023 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followExamination of Official Station Designation
… if the Department properly designated the official station of a Department employee in calendar years 2013 and … travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head of the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCollection and Use of Oil Spill Funds (Follow-Up)
… in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of the … York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) to pay for the cleanup and removal of … were weaknesses in the Department’s oversight of Major Oil Storage Facilities ( reporting and facility registration, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followWage Theft Investigations (Follow-Up)
… reports that track information to monitor these plans and alert senior management to accounts in arrears. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followCollection of Medicaid Accounts Receivable (Follow-Up)
… that were owed by providers when they joined a group practice. We also recommended the Department ensure its … to routinely refer appropriate accounts receivable to the State Attorney General for collection. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followCollege at Purchase – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … students at local hotels has been the practice since 2002. Our examination found the expenses were appropriately … at New Paltz: Selected Employee Travel Expenses (2012-S-140) State University of New York College at Cobleskill: …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesSelected Personal Service Contracts
… The first was a contract with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation … were not in compliance with many of these requirements for both the BDO and Adrienne Driben personal service … the contracts with these two personal service contractors for nearly $3.9 million were necessary, appropriately …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsDisposal of Electronic Devices
… of electronic devices. Personal computers, tablets, and smart phones pose a particular concern because they can … issue. Key Recommendation Implement the Office of General Services’ recently released policy and procedure for removing … Other Related Audit/Report of Interest Office of General Services: Disposal of Electronic Devices (2012-S-4) …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Our audit covered the period January 1, 2014 through June 30, 2017. We reviewed the rebate revenue generated from … rebate revenue to Civil Service that it collected. As a result, Civil Service was due $2,052,653 in rebates. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow