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Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls over cash disbursements for the … Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for … The Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
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
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan … property. For more information, see Report Unclaimed Funds to the State . Rules and Regulations Official …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 89-1
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to convert employee's accumulated leave time into cash upon death in service) -- Leave time generally (authority to convert into cash upon death in service) -- Sick Leave (authority to convert into cash upon death in service) -- Vacations …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 92-26
… ...". Section 318 also provided that whenever voting machines were used in any election by a city, town or village, only the expenses caused by the use of the machines and such other expenses as were necessary for the … municipality shall be a charge thereon. Whenever voting machines are used in any election by any town, city or …
https://www.osc.ny.gov/legal-opinions/opinion-92-26DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsComptroller DiNapoli Releases Municipal Audits
… Operations (Schenectady County) Town officials provided little oversight of certain duties of the town receiver of …
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
… Awards, which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal funds or … Audit. Furthermore, accurate presentation of both the ALN and corresponding disbursements (net of refund … Awards which displays both the Assistance Listing Number ALN …
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
… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to … two business days after agencies have entered the vouchers in the Statewide Financial System (SFS). In certain limited … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard …
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
… Section Overview and Policies: This section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State … This section provides Online Agencies with information related to refunds owed to the State by an employee using the Due 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 contained in one SFS Project. SFS reports include the full project … Agencies will be able to report on the costs against each funding source even though the total …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingSecurity Over Critical Systems (Follow-Up)
… Security Policy and Acceptable Use Policy, for its IT assets. Additionally, HRBRRD is responsible for adhering … of its compliance with these standards because it accepts credit card payments for access permits to use the … officials made significant progress in addressing the problem we identified in the initial audit report, having …
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)
… At the time of this follow up, the Division only had 305 cases that were open for more than one year. This was …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followCollection of Medicaid Accounts Receivable (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Collection of Medicaid Accounts … for affiliated providers and that the Department acts in a timely manner to routinely refer appropriate accounts … Medicaid Inspector General officials have made progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followCollege at Purchase – Selected Employee Travel Expenses
… and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … March 31, 2011. One of these employees worked at the College at Purchase (College) and incurred lodging costs … student housing at local hotels each fall semester when on campus housing was exhausted, charging these expenses to her …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesSelected Personal Service Contracts
… of ESDC's expansion and renovation project at the Jacob K. Javits Convention Center. The second was an $870,000 …
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 …
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)
… five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug … December 31, 2018. In accordance with the contract, CVS Health was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow