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State Agencies Bulletin No. 1817
… Purpose The purpose of this bulletin is to provide agencies with the new … and after are affected. Background Article 7.4(a) of the collective bargaining agreement between the State of New York and CSEA and Chapter 165 of the Laws of 2017 … The purpose of this bulletin is to provide agencies with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-associationOpinion 98-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … day for tax payments wo penalty is timely when last day of the penaltyfree period is Sunday …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsIntroduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, … or to perform other job-related duties. While travel and conference expenses are generally not a significant … for improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionCollege at Brockport – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesCollege at Cortland – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … who were responsible for team travel expenses associated with in-state and out-of-state sporting events, including …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesOpinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Extensions (prior to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to … if so what time table must be followed for the extension of the consolidated district …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Capital One Bank Accounts
… where warranted. Ensure that consultant payments for tenant relocation assistance conform to federal requirements …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Claryville Fire District is a district corporation of the State, distinct and separate from the Town of … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mOther Bulletin No. 53
… Purpose The purpose of this bulletin is to provide agencies with the new … and after are affected. Background Article 7.4(a) of the collective bargaining agreement between the State of New York and CSEA and Chapter 165 of the Laws of 2017 … The purpose of this bulletin is to provide agencies with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universitySelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … charges for car rentals. The total costs associated with these travel cards was $118,843. Key Findings We found …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … of New York Farmingdale State College (College) employee with travel expenditures totaling $212,573 for audit. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has adequate controls over the cash advance … 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … Treasury to a local bank account for use by the agency. As of December 31, 2014, the Department was authorized to have …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… (Empire’s) payments to St. Mary’s Hospital (St. Mary’s) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Cicero Fire District – Financial Condition (2023M-132)
… whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial … The Board did not: Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award Program (LOSAP). Effectively monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Holland Central School District – Claims Audit (2021M-210)
… the Holland Central School District (District) Board of Education (Board) ensured that claims were adequately … be made and not be detected and corrected. We reviewed 75 of 1,661 claims totaling $1,804,573 and found that claims … documentation such as itemized invoices or detail of services provided. Further, the Board did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 1, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Westford … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program … whether Property Tax Freeze Property Tax Relief and STAR credits processed by the Department during the peri …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsSelected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… (Empire’s) payments to Arden Hill Hospital (Arden Hill) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-through