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State Agencies Bulletin No. 1356
… Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense … pay stub as a “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2014 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsOversight of Adult Protective Services Programs (Follow-Up)
… York State, the Office of Children and Family Services (OCFS) administers the Adult Protective Services (APS) – a … to appoint a guardian or other legal intervention. Within OCFS, the Bureau of Adult Services (Bureau) oversees local APS programs statewide. OCFS' network of APS providers is composed of several …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followState Agencies Bulletin No. 1282
… Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense … advice as a “Taxable Expense” (Earnings code TXE ). The final transfer of taxable travel reimbursements for 2013 will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1282-year-end-procedures-taxable-employee-expense-reimbursementsVI.2.B Policies/Laws – VI. Budgets
… and how or when state funds are spent. State Finance Law (SFL) §24 , also known as “Budget Reform” Legislation, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsPipeline Safety Oversight (Follow-Up)
… of the three recommendations included in our initial audit report, Pipeline Safety Oversight ( 2015-S - 31 ). Background … (PSC) operates a federally certified safety program for intrastate and interstate pipelines. Department of Public Service (DPS) staff, who report to PSC, conduct investigations of accidents and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly … to Coleman using rates set by SED. These rates are based on financial information Coleman presents in an annual CFR … and make the appropriate adjustments to costs reported on the CFRs and to Coleman's tuition reimbursement rates, as …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… bank accounts to the Le Roy Fire Department’s checking account. In addition, transfers were made from the Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsNYS Common Retirement Fund Reports Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2018-19 was -7.17 …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… hold him accountable and return the $232,000 to the public.” “The defendant bilked taxpayers out of more than … health insurance to some state and local government and school district employees and their families. The state … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Compliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Department of State (Department) is complying with Executive Order 95 … in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, and … Program State government entities possess large amounts of valuable information on subjects such as health, business, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0User Access Controls Over Selected System Applications
… – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access … Further, in 12 of 27 instances, it took more than a month for access to be removed. Although Upstate has certain … laws, regulations, and policy requirements. Remove access for improper user accounts identified in our audit. … To …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsUse of Vendor-Supported Technology (Follow-Up)
… Transportation Authority (NFTA) is a New York State public benefit corporation responsible for the oversight of public transportation in Erie and Niagara counties, including … and 250 servers that support 30 databases. As a public benefit corporation, NFTA must adhere to the New York …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Purpose of Audit The purpose of our audit was to examine the School’s financial operations for the period … of expenditures incurred by the Board members to attend special meetings. Consider amending the procurement policy to require that competition is sought when procuring goods …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsOswego County – County Bridge Maintenance (S9-13-8)
… The County’s budgeted expenditures totaled $193 million in 2012. The County Highway Department is responsible for the … not determine if the County had responded to these flags in a timely manner. Key Recommendations Budget for and track …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… following statement today on the MTA’s February Financial Plan: “The MTA’s February Financial Plan underlines the … – and the state and city – face in dealing with upcoming fiscal challenges. The plan acknowledges that each of the … aid is exhausted. “The gaps that will be laid bare in 2026, expected to exceed $2 billion according to today’s …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planState Comptroller DiNapoli Releases Municipal Audits
… been issued. City of Johnstown – Information Technology (Fulton County) City officials did not adequately safeguard … technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure … to officials. City of Johnstown – Financial Management (Fulton County) City officials did not maintain accurate and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsCity of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13East Bloomfield Fire District – Financial Operations (2017M-154)
… Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East … involvement of more than one individual and retaining records of all receipts. … East Bloomfield Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154