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Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer properly … receipts and disbursements during the period June 1, 2009 to May 31, 2013. Background The Village, located in Oswego … In July 2010, voters in the Village presented a petition to the Village Board calling for a public referendum on …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331CUNY Bulletin No. CU-735
… is to inform CUNY agencies of the additional bargaining units being added for the NYS Paid Family Leave program. … Local 638 Background The City University of New York (CUNY) agreed to implement the NYS Paid Family Leave … the eligibility requirements will be covered under the New York State Paid Family Leave program (PFL). The New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsTown of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in … Officer. The Board did not require the Officers to remit the fees they collected to the Town. Instead, it …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … the Library Director and an administrative assistant to manage this account, sign checks and pay vendors before submitting claims to the Board for audit and approval. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… complete report - pdf] We also issued six letter reports to the following counties: Cattaraugus , Chemung , Fulton , … and Tioga . Purpose of Audit The purpose of our audit was to determine if counties effectively monitored service … (Department) is responsible for providing temporary help to eligible individuals and families with social service and …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Community College Safety Reporting (2015-MS-2)
… Act crimes that occur on campus, on public property within or immediately adjacent to the campus, and in or on non-campus buildings or property that the college owns or controls. Colleges must …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… management and recordkeeping of the activity fund or for closing inactive clubs. The District has an internal … has not been provided to the District’s central treasurer or faculty advisors. The District’s internal auditor audited …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… taxpayer. Ensure that individuals who serve as officers or employees of the District should be compensated through …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… of the total M&IE per diem rate for eligible dinners or up to 20 percent of the total M&IE per diem rate for … per diem rate total. As such, employees should not request or expect reimbursement for these expenses. Agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownOperational Advisory No. 8
… Guidance: Payees that receive State checks for $20.00 or more and do not negotiate those checks within one year of … Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. These … Funds if action is not taken to negotiate the payment or seek a replacement check. Historically these letters have …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… the level of unrestricted fund balance to be maintained or a multiyear financial plan. The Board adopted budgets that … totaling $395,731 without the use of requisitions or purchase orders and made payments to vendors that were … for funding one-time expenditures, funding needed reserves or reducing District property taxes. Develop procedures that …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mHampton Bays Union Free School District – Claims Processing (2013M-333)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … supported. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional … that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley … or detailed Board resolutions for these professionals to establish the services to be provided or the basis for …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Locust Valley Water District – Budgeting (2013M-179)
… internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. … of Mill Neck and Matinecock. The District’s total revenue for 2012 fiscal year was approximately $2.2 million. The … The Board frequently over-estimated budgeted expenditures for the 2009 through 2012 fiscal years, and also appropriated …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179State Comptroller DiNapoli Releases Audits
… properly submit Claim Adjustment Reason Codes on claims, or indicated Medicare Advantage Plans did not cover services … was not fully utilizing its HUD-authorized HCV vouchers or budget to help families in need of housing assistance, HCR … York State enacted legislation that essentially creates a single repository of links to all State agency and authority …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… almost 2.7 million New Yorkers lived in poverty, or 13.9 percent, compared to 12.8 percent of all Americans. … 2020 estimates are experimental and excluded from the single-year series. Source: U.S. Census Bureau, American … two years capture income from temporary assistance in the form of expanded unemployment benefits, stimulus payments, …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeState Agencies Bulletin No. 1583
… (10) = Biweekly Contract Amount (excluding Location and/or Inconvenience Pay) A teacher will only be paid for the … Basis Code 21P who are Hired, Rehired, Concurrently Hired, or have a position change effective the first date of the … teacher is in the same position, complete a Position Data form requesting a change in Pay Basis Code effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1583-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1938
… (10) = Biweekly Contract Amount (excluding Location and/or Inconvenience Pay). A teacher will only be paid for the … Rate Code 21P who are Hired, Rehired, Concurrently Hired, or have a position change effective the first date of the … teacher is in the same position, complete a Position Date form requesting a change in Comp Rate Code Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachersDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… for receiving and maintaining custody of all Company funds. The Treasurer did not prepare a budget or cash flow … minutes. Receive and maintain custody of all Company funds. Develop a budget or cash flow document to guide annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTravel Advisory No. 3
… an employee is on assignment at a work location 35 miles or more from both their official station and their home, they … Contract includes Collision Damage Waiver Insurance (CDW) or Loss Damage Waiver Insurance (LDW) and up to $1M Extended …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update