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Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomOpinion 2000-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). It has been held that payment … p 43; 1980 Opns St Comp No. 80-550, unreported). The Court of Appeals, in Incorporated Village of Lynbrook , supra …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Terms of Service
… WELCOME The New York State Office of the State Comptroller ("OSC") welcomes all Users to the OSC Online Services ("Services"). OSC … The New York State Office of the State Comptroller OSC welcomes all Users to the OSC …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-16
… to the sheriff (also see, National Surety v Macy & Company , 116 Misc 2d 780, 455 NYS2d 1007 which indicates …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Audit Responses and Corrective Audit Plans The Office of the State … often identify opportunities for improving operations and governance. They can also identify strategies to reduce costs and strengthen controls intended to safeguard assets. These … Responding to an OSC Audit Report Audit Responses and Corrective Action Plans …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 89-1
… to Clift cause us re-examine this conclusion. In Smith v City of New York , 120 Misc 2d 868, 467 NYS2d 504 … (120 Misc 2d at 869, 467 NYS2d at 505) In accord with Smith , supra , is Rubenstein v Simpson , 109 AD2d 885, 487 … to the back pay. (606 F Supp at 367) The decisions in Smith , Rubenstein and Gendalia , supra , reaffirm the …
https://www.osc.ny.gov/legal-opinions/opinion-89-1DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… to keep track of the gift cards they received during the holidays. Unused gift card balances can be turned over to the … funds and use those gift cards you received over the holidays to avoid possible inactivity fees or having the … to keep track of the gift cards they received during the holidays Unused gift card balances can be turned over to the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsComptroller DiNapoli Releases Municipal Audits
… provided little oversight of certain duties of the town receiver of taxes and assessments. For example, the receiver failed to perform bank reconciliations and did not … of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor did not include …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal … The annual Schedule of Expenditures of Federal Awards which displays both the Assistance Listing Number ALN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsCUNY Bulletin No. CU-697
… Purpose The purpose of this bulletin is to provide information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, Deduction Code 897. … beginning date of the pay period in which the deduction should be canceled as the Effective Date and Deduction End …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignXII.7.D Expedite Requests – XII. Expenditures
… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to approve vouchers within two … approval of vouchers to create a payment sooner than the standard process allows. In these limited situations, the … The Bureau of State Expenditures BSE standard business process is to approve vouchers within two …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… Agencies Agencies should follow this procedure when an expense report was created that resulted in an amount owed to … When a Due to State condition exists, the SFS creates an accounts receivable entry associated with the expense report for the amount due. The SFS prevents an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkXIX.6.D Reporting – XIX. Project Costing (PCIP)
… is used. NYGR0210 – Spending Activity related to Federal Grant Awards The NYGR0210 will replace the NYGR0010 for April … implementation and enhances its capabilities. Federal grant reporting will be based on the relationship of a … The report provides spending activity for Federal Grant Awards by Business Unit or Reference Award Number for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingSecurity Over Critical Systems (Follow-Up)
… including the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers when required by public welfare, including public …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followExamination of Official Station Designation
… is to be in the best interest of the State and not for the convenience of an employee or to maximize travel expense …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCollection and Use of Oil Spill Funds (Follow-Up)
… in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of the … York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) to pay for the cleanup and removal of … were weaknesses in the Department’s oversight of Major Oil Storage Facilities ( reporting and facility registration, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followWage Theft Investigations (Follow-Up)
… the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). Background Our initial … 6, 2014, determined the Department was not completing wage theft investigations timely. As of August 2013, the … Fees and Penalties (2014-F-19) Department of Labor: Wage Theft Investigations (2013-S-38) …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followCollection of Medicaid Accounts Receivable (Follow-Up)
… receivable when Medicaid overpaid providers. For the period January 1, 2006 through February 18, 2010, we found …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followCollege at Purchase – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … we audited travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in … for arranging overflow student housing at local hotels each fall semester when on campus housing was …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesSelected Personal Service Contracts
… The first was a contract with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation … second was an $870,000 contract with a housing portfolio consultant, Adrienne Driben, with whom ESDC has been … Council on the Arts: Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contracts