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XIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in … 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-checkCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Office. The City is losing 54 percent of the water it distributes, which is substantially higher than the EPA …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli Releases School Audits
… following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) District … with their collective bargaining agreement. Union Free School District of the Tarrytowns – Fixed Assets …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … County, is a district corporation of the State, distinct and separate from the Town of Seneca. The Board of Fire … to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of … the Treasurer identifies checks that have cleared the bank, he does not perform proper bank reconciliations. The Board contracts with an independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsExamination of Official Station Designation
… designated the official station of a Department employee in calendar years 2013 and 2014. Background According to the … than any other work location). Such designation is to be in the best interest of the State and not for the convenience … designation of the official station for the employee in calendar years 2013 and 2014 was not made in accordance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCollection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). … To assess the extent of implementation of the four recommendations included in our initial audit report Collection and Use of Oil Spill Funds 2014S59 …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followRidge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fOverview – Information Technology Contingency Planning
… is a copy of electronic information that is maintained for use if there is loss or damage to the original. … part of IT contingency planning and often critical for restoring operations quickly and effectively following a …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0Opinion 88-16
… balance method ( see Shepard v. City of New York , 216 NY 251, 110 NE 435; Haffey v. Lynch , 193 NY 67, 85 NE 817; Equitable Lumber Corp. v. Staton … or spouses which equal or exceed twenty-five percent (25%) of the judgment debtors disposable income, no further …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… reports explaining the planned corrective action, audits are the effective management tools they should be. As … and recommendations. Our draft audit report tells you what we found based on our audit testing and what we … recognize that a formalized, well-thought-out CAP can take time for officials to develop. Nonetheless, officials may …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansTerms of Service
… INFORMATION OR OTHER MATERIAL PURCHASED OR OBTAINED BY ME THROUGH THE SERVICES WILL MEET A USER’S EXPECTATIONS; AND, …
https://www.osc.ny.gov/online-services/terms-serviceHow to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct 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-workedTravel Advisory No. 13
… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the U.S. … Services Administration issued new standard mileage rates for 2025. The standard rate for personal vehicle … $0.68. References: Chapter XIII Section 4.C Travel Mileage Rates … Updated IRS Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesOpinion 89-1
… The governing board of each county, city, town, village, school district, and of each fire district or other district …
https://www.osc.ny.gov/legal-opinions/opinion-89-1DiNapoli Releases Report on Environmental Funding in New York State
… quality. DEC programs range widely from managing fish and game populations and overseeing the extraction of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateComptroller DiNapoli Releases School Audits
… District and the Westmoreland Central School District . “In an era of limited resources and increased accountability, … has online banking access for all of its bank accounts. In addition, district officials do not secure user names, … property owners’ successful tax certiorari claims. In 2007, district officials issued $194 million in debt to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsOversight of Homeless Shelters
… of other unacceptable living conditions, including trash piles stored in a children’s play area; holes in walls, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersInmate Sentence Calculation and Release Practices
… with the relevant laws and regulations regarding the sentencing and incarceration of inmates in New York State, … 70.30, which gives the Department the responsibility for calculating the terms of each inmate’s imprisonment. The … dates, as well as any credits that reduce their sentence time. The Department held approximately 50,700 individuals in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practices