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Examination of Center for Economic Growth, Inc.
… (Regional Centers). DED, the Regional Center for New York State, entered into a $2.9 million contract with CEG in …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incCollege of Optometry – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These employees … We found that the selected employee was responsible for arranging travel for other College staff members, charging these travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesCreating Healthy Schools and Communities Program
… Purpose The objective of our examination was to determine whether payments the Department of Health (Department) made for the Creating Healthy Schools … and in accordance with the terms and conditions of the grant contracts. Background The Department entered …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programOpinion 93-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EMPLOYEES -- Reimbursement for Expenses (travel expenses - of governing board member from home to meetings) PUBLIC … Whether commissioners of the Rushford Lake Recreation District may be reimbursed …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Gardens (LDC) under contract M050231 were for appropriate expenses. Background On April 28, 2014, the Department made a … LDC needed to demonstrate that the entire $65,000.00 in expenses was incurred during the contract period for work relevant to the contract objectives, and was for expenses not previously paid from another funding source. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsInstitute of Technology at Utica/Rome – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesState University of New York Upstate Medical Center – Selected Travel Expenses
… for two selected individuals, complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesAnnual Assessment of Market Orders for 2012, 2013, and 2014
… was to determine whether the Department of Agriculture and Markets (Department) has adequate procedures in place to … to its administration of Article 25 of the Agriculture and Markets Law. We performed our audit pursuant to legislative … and Development Program. Article 25 of the Agriculture and Markets Law authorizes the market orders and allows for the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Opinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An … an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-51COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance … not-for-profit contractors with an eligible contract. DOH’s provides the contractors with guidance describing the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkOpinion 93-12
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … even if board member has provided advance payment to school district. You ask whether a school district may … You also state that the purpose of such arrangement is to obtain preferable travel and lodging rates. Section …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Long Island Association for AIDS Care
… subsequent to that report, we questioned the authenticity of the documents LIAAC submitted to support the reimbursement … expenses). As a result, we continued our examination of medical and dental expenses claimed for reimbursement by … AIDS Institute. This report summarizes the results of ourexamination of LIAAC’s claims for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careReview of the American Academy of Pediatrics
… in accordance with the work plans and were free of fraud, waste and abuse. Key Findings We found that overall, … AAP for expenses not allowed under the contracts where AAP does not provide sufficient, appropriate evidence to support …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … June 30, 2014. Background The New York State Office of Alcoholism and Substance Abuse Services (OASAS) oversees … OASAS enters into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesEssential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. … The following list details the fundamentals that you should consider when …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… districts that are not meeting all state-mandated physical education (PE) requirements for students. Of the 10 school … districts’ compliance with requirements set by the State Education Department (SED). Specifically: In grades K-3, … districts that are not meeting all statemandated physical education PE requirements for students …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite lacking the … funds and had approximately $2.4 million in reserves for no specific purpose. A 2009 audit of Orleans/Niagara … the districts and the public by including appropriations for the amounts the board intends to transfer in the proposed …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… P. DiNapoli and the Fire and Police Pension Association of Colorado (FPPA) issued the following statements today regarding the proposed settlement of their derivative lawsuit against the directors of The Boeing Company. State Comptroller DiNapoli, as trustee …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedVI.2.B Policies/Laws – VI. Budgets
… will be fully segregated. There are two kinds of segregations within SFS – available and reserve. Any … available can be used for expenditures or the encumbering of purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial transaction. Only DOB can authorize segregating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslaws