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Responsibility for IT Internal Controls – Information Technology Governance
… will occur and remain undetected. Internal controls over IT seek to help ensure that computer systems and the data … in policies. Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT internal controls. An important way that governing boards …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… be submitted by the employee or the employee’s assigned proxy. If a proxy is used, the agency must follow the process outlined in … Reimbursement Policies of this Chapter. Additionally, the proxy must be approved by the employee’s supervisor and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… establishing repayment agreements resulting from Deferred Payment Arrangements (DPAs). The Division of the Budget has … Attorney General's Office. The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents … for revenue contracts. The DPA should outline the deferred payment arrangement and include provisions that address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… period to the next accounting period – resulting in delays to FYE processing. Business Units are required to … for approval by the deadline for online vouchers stated in the Calendar . Ensure any existing reconciliation vouchers … for approval by the deadline for online vouchers stated in the Calendar . NOTE- reconciliation vouchers cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesWhat Not to Report – Legacy Reporting
… The following payments should not be reported to us on the monthly report (nor should contributions be taken from these … PFRS (15 percent of regular salary) members Overtime which is paid by private, non-governmental entities Payments made … Some public employers have adopted cafeteria plans (e.g., specific fringe benefits: child care, parking, dental …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportDiNapoli Releases Bond Calendar For First Quarter
… and updated in response to changes in program needs and market conditions. It is also contingent upon execution of … the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated … government spending and more than 50,000 state contracts, visit www.openbooknewyork.com. The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… powers, the following guidance should be considered: As a best practice, the governing board may provide the claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Issued To: County, City, Town and Village Chief Fiscal Officers, School … reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes … Special Revenue Fund CM. Nonexpendable Trust Fund TN changes to Permanent Fund PN. Trusts that benefit …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsUse of New York State Snowmobile Trail Development and Maintenance Funds
… themselves, or they can contract with a snowmobile club or association. TMEs generally use volunteers to groom … Take corrective action to ensure the affected club received the funds it was entitled to; conversely, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… and expanding New York's rich cultural resources. In 2007, former New York State Governor Eliot Spitzer … 1, 2007 at an annual salary capped by law at $109,800. In the same month Ms. Hitchens began work at the Council, … term. Ms. Hitchens resigned from her Council position in May 2011. Key Findings We found possible violations of law …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsTuition Assistance Program – LIM College
… approach utilizing the classroom, internships, and the fashion industry at large. LIM offers seven undergraduate … by the State Education Department, these programs include fashion merchandising, management, marketing, and visual …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeCompliance With State Arts Education Requirements
… Purpose To determine whether New York City (NYC) Department of Education (DoE) students completed … Arts education received by a random sample of 310 New York City students who attended 166 New York City public high schools. These 310 students were from the … To determine whether New York City NYC Department of Education DoE students completed an …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsOperational Advisory No. 32
… voucher must be used on the AP Adjustment Voucher to ensure that the vendor gets an accurate 1099. Since the refund relates to a payment that was posted in SFS, a “Related Voucher” … but the refund would be from the actual vendor (i.e. Staples). Agencies must include the Citibank voucher ID as …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesAdministration of Self-Insured Workers’ Compensation Plans
… 2015 to June 30, 2018. About the Program Every year, tens of thousands of New Yorkers suffer an injury or occupational illness related to their work. Almost all … as well as medical coverage. The Workers’ Compensation Board (WCB) was created to adjudicate claims and ensure that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… period. We found: $210,068 in overpayments from a random sample of 836 services, from 10 providers who were paid the … supported by documentation. Based on a projection of the sample to the audit population for the 10 providers, we … Plan claim payments to identify providers with irregular billing patterns. Part of United’s monitoring process is …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesState Agencies Bulletin No. 1705
… Members 04310 NYS Senate Special Allowance 04220 NYS Assembly Members 04320 NYS Assembly Special Allowance 02009 NYS Comptroller 03009 Office … Section 5-a must end except for the following positions: Assembly Speaker of the Assembly Majority Leader of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1705-january-1-2019-salary-increases-members-legislature-and-certain-electedSUNY Bulletin No. SU-132
… Lump Sum Payments. Affected Employees Active employees in Bargaining Units 08 and 41 with the following Pay Basis … employees who were part-time during the 1996 academic year may receive Discretionary Lump Sum Payments. Effective … Employees who were part-time during the 1996 academic year and have since become full-time. Employees anticipated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-132-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2006SUNY Bulletin No. SU-131
… Laws of 2004 implements the agreement between the State of New York and United University Professions (UUP) and provides … SUNY System Administration, which will forward it to OSC. All Discretionary Salary Increases must be entered by SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-131-1-discretionary-salary-increase-suny-professional-servicesCUNY Bulletin No. CU-280
… CUNY employees who are or were in an eligible title of Auto Mechanic, Auto Mechanic (CUNY) and Machinist at any time during the … the rows that exist on the employee’s Job Data page. Any Auto Mechanics or Machinists hired before April 1, 2006 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-280-retroactive-salary-rate-increases-auto-mechanics-autoState Comptroller DiNapoli Releases Audits
… of Housing Preservation and Development (HPD): Heat and Hot Water Complaints (Follow-Up) (2022-F-3) HPD officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-audits