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Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… local governments and school districts to pay for the actual and necessary expenses of travel, meals, lodging, … and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted … for reimbursement. Conference Expenses of Non-Employees It is acceptable for your travel policy to allow employees to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… Transportation and Heather Smith an employee/driver for the company, for the alleged theft of over $700,000 from the state’s … rides and thereby unlawfully received mileage payments for each individual in the group. "Muhammad Adnan Saeed and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidAvoca Central School District – Procurement (2025M-29)
… [read complete report – pdf] Audit Objective Did Avoca Central School District (District) officials make procurements in … using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29State Contract and Payment Actions in October
… Oswego County. $2 million with H.T. Lyons to replace the hot water pump system at Mid-State Correctional Facility in …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberCity of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally … what information is required in order to comply. As part of the accounting issues determination process, both … In order to implement early, all entities that are part of the State reporting entity (i.e. enterprise funds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate budgets. Key … maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor finances …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed … Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective immediately. Agency Actions Agencies must verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxNiskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s … 31, 2012. Background The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… in the Invoice Lines and Distribution Lines sections. For example, Business Units can: Copy purchasing information from …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderState Contract and Payment Actions in December
… Harbor Access and Activation Civic Plan. $3.8 million to Buffalo Niagara Waterkeeper, Inc. for the planning, design, and marketing of the Buffalo Blueway, a recreational waterfront trail route in … and Rome for unmanned aircraft. $1.8 million to the Buffalo and Erie County Industrial Land Development …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberGlossary
… year and reportable under the same property type. For example, 4 quarterly dividends can be reported as one item. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryJune 2002: Advance Refunding Bonds
… To: School District and BOCES Business Officials Purpose of Bulletin This bulletin explains the reporting requirements … pays building aid. Building aid, rather than being based on actual debt service payments, will now be based on an … assumes that districts borrow money for the maximum period of probable usefulness allowed by Local Finance Law section …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCUNY Bulletin No. CU-370
… period effective date. If the employee is separated from State service in the full-time record and it is determined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-370-2009-cuny-research-foundation-grant-payments-summerState Comptroller DiNapoli Releases Audits
… but they did not appear in the SFS AM data. Empire State Development – Project Tracking Systems and Economic … (Follow-Up) (2023-F-23) Over the years, Empire State Development (ESD) has used a mix of desktop applications and server-based platforms to track its various economic development programs. In 2016, ESD’s Board of Directors voted …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsXII.8.G Payment Methods – XII. Expenditures
… one-day ACH payment when the State has a business need for a next day payment. One-day ACH payments require the … processes and information exchanges that increase the risk of errors and require additional resources. Wire payments are … If your agency does not have a Box account or requires a copy of the Agency Wire Request Form, email …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public … billion, including approximately $2.57 billion scheduled for this month and $557 million and approximately $805 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due … 1, 2011 through December 31, 2013 and included a review of revenue from five drug manufacturers. Background The New …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 89-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-37