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VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - … 2. Upon receipt of the electronic deposit, the advance account will agree to the reported advance amount on the … check payments are canceled or voided after the advance account has been reimbursed. For example, many agencies issue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… by statute, regulation, agency policy or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. Some … misunderstanding, each grant contract should specifically state whether or not indirect costs will be reimbursed and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsEfficiency of Warehouse Space (Follow-Up)
… included in our initial audit report, Efficiency of Warehouse Space (Report 2019-S-1 ). About the Program The … cost-savings measures. As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was … to achieve cost savings through the consolidation of warehouse space used by State agencies. At the start of the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfControls Over Cash Advance Accounts
… used Petty Cash Account funds totaling over $4,600 for employee payroll advances, which is prohibited by the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsXII.8.C Payment Intercepts – XII. Expenditures
… by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset … received from the Business Unit and offset a portion of that payment to another entity. This section provides … entity, the Business Unit must send a letter to: Office of the State Comptroller Director, Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Regional Development Authority (ORDA) is headquartered in Lake Placid. It is responsible for operating and maintaining … Olympic Jumping Complex, and the Olympic Sports Complex in Lake Placid and the Whiteface Mountain Ski Center. ORDA is … published three data items (two data sets and one filtered view). Our initial audit report, covering the period March …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followOpinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Mexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Chappaqua Central School District - Fixed Assets (2022M-186)
… records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets … officials did not perform, a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186IX.8 Overview – IX. Federal Grants
… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… audit revealed district officials used more than $26,000 to pay the personal bills of district officials and fire company members, … working more than 11 hours a day, seven days a week, every week, for 16 months. The Comptroller’s audit also …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsIX.6.A Drawdown Overview – IX. Federal Grants
… systems developed and provided by the federal government. In some cases, draws are not performed daily, but instead are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are 3 and 4 years of age. WARC is reimbursed for these services through rates … included: $6,416 in personal service costs, consisting of $1,723 in bonus payment to the Executive Director and … $13,294 in other than personal service costs, consisting of $4,094 in staff awards; $5,638 in incorrectly allocated …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualOpinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' COMPENSATION LAW, … Concerning the provisions of subdivision two of section 52 of the Workers Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Town and County Special Districts and Town Improvements
… Town and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue … Town and County Special Districts and Town Sewer Drainage and Water Improvements …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsAnnual Employer Contributions – Employer Contributions and Rates
… for the invoice due approximately 18 months later. The 2026 invoice (current year’s invoice for the payment due February 1, 2026) uses: The employees’ earnings reported to NYSLRS by … in November, we provide your final annual invoice . The 2027 invoice (next year’s invoice for the payment due …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the … Industrial Development Agencys CCIDAs progress as of November 2024 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information … and user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, … School District Portable Electronic Devices and Conflict of Interest 2016M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictPayroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92