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Responsibility for IT Internal Controls – Information Technology Governance
… controls reduce the likelihood that significant errors or fraud will occur and remain undetected. Internal controls … governing boards do not design internal controls or develop the written policies they adopt. The governing … be directed to the CEO, IT manager, department head(s) or an IT vendor. Asking the right questions is not only an …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsUse of New York State Snowmobile Trail Development and Maintenance Funds
… to his own. We referred this matter to the Herkimer County District Attorney's Office for potential prosecution. Eight …
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
… Comptroller Thomas P. DiNapoli today announced that five Fortune 500 companies – Coca-Cola Enterprises, Raytheon, … income, real estate and alternative instruments. … Five Fortune 500 companies CocaCola Enterprises Raytheon Waste …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingDiNapoli: 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 wait lists … and get services they need. The audit also found one provider charged expenses of more than $10,000 to DFTA that …
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
… vouchers to OSC for approval by the deadline for online vouchers stated in the Calendar . Ensure any existing … and submitted to OSC for approval by the deadline for online vouchers stated in the Calendar . NOTE- reconciliation …
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
… SECTION OVERVIEW AND POLICY An expense report must be submitted within 30 days of (i) the end of a … prior to being approved. Approval of an expense report shall be by an authorized official other than the …
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
When a claims auditing official is appointed the governing board generally no longer performs the audit of claims function
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOperational Advisory No. 32
… and attachments for all ROA transactions submitted online or through a bulkload file. Supplier ID/Vendor ID and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesState Comptroller DiNapoli Releases Municipal Audits
… years. Town of Freedom – Financial Management (Cattaraugus County) The board did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the town …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsAdministration of Self-Insured Workers’ Compensation Plans
… to their injured employees. Virtually all employers in New York State must provide workers’ compensation, and are … Fund, or by electing to self-insure or participating in group self-insurance. Three of the MTA’s agencies – New … and administer their own workers’ compensation claims in accordance with the Law. Key Findings We found that there …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansDiNapoli 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 … Authority of the State of New York (DASNY), Empire State Development (ESD), Metropolitan Transportation Authority … than 50,000 state contracts, visit www.openbooknewyork.com. The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterWhat Not to Report – Legacy Reporting
… taxable by the IRS constitute salary as defined by the Retirement and Social Security Law. The following payments … made for unused sick leave Termination payments New York State Disability Insurance payments Payment for unused … Section 125 of the Internal Revenue Code. The New York State laws regarding Cafeteria Plan Salary Reductions are as …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportVendor Responsibility Documentation
… collective bargaining agreement implementation only Lease escalation and holdover Minibid against backdrop contract …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationCompliance With State Arts Education Requirements
… completed an Arts education curriculum that complied with State Education Department Regulations. Background Arts … skills and leadership capability. According to New York State Education Department (SED) Regulations, each high … completed an Arts education curriculum that complied with State Education Depart …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … monitor in-house maintenance expenses but, rather, relies on each facility or office for accurate reporting. Department … implemented, and three were not implemented. New York State Liquor Authority (SLA): Internal Controls Over Selected …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… the Budget has established policies and procedures for all state agencies regarding the establishment of DPAs. See the New York State Division of the Budget (DOB) Budget Policy and … . A DPA is a written agreement between a debtor and a state agency, an agent of the state agency, or the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsHow to Report Days Worked – Legacy Reporting
… impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedMonitoring the Green Innovation Grant Program
… the end of 2016, the Corporation has awarded $135 million for 167 selected projects representing every region of the … comply with the requirement to install interpretive signs for the project. Additionally, several grantees did not … 75 percent completion window. Develop and implement a plan for post-construction monitoring of grantees’ compliance with …
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
… Establishing an effective water accounting system is a necessary first step in controlling water losses and … unaccounted for losses than the EPA standard and calculate how much this may cost your municipality. A. Identify and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… who collectively paid $239,000 in health insurance benefits for deceased or ineligible retirees. Seek … persons with the local government or school district’s own records. Verify Eligibility Using a Variety of Methods … governments and school districts that participate in the NYS Health Insurance Program (NYSHIP), coverage may be …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retirees