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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 - Reporting the Theft, Loss or Misuse of State Assets of this Guide, if the Business Unit suspects the shortage is due to theft, … by submitting an AP voucher for reimbursement to bring the account in balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesPurchasing and Procurement Practices
… Inc. (NYRA) procured goods and services competitively and in accordance with its policies and procedures. Our audit … 2018 through December 2020. About the Program Organized in 1955, NYRA is a not-for-profit corporation that holds the … Policy and Procedures Manual (Manual), approved by the FOB in 2010, specifically states that “Company employees who are …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesLocal Sales Tax Collections Up 19% in 2021
… in 2021 as the economy rebounded from the pandemic, some of that growth is attributed to inflation, which was the … many taxable goods could decrease due to the rising cost of basic staples.” After a decline of 3.9% statewide in the first quarter of 2021, local sales …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, 2014 … and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to $28,953 during the audit … pay a higher rate of contribution up to the full cost of coverage. The State does not allow two Family coverages for …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageState Agencies Bulletin No. 503
… are promoted on 9/14/04 and after. Effective Date(s) Date of Contract Ratification, September 14, 2004. Background Article 7.10(a) of the collective bargaining agreement between the State of New York and the Public Employees Federation (PEF) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedHomeland Security Grant Program – Federal Funding and New York
… Agency, the New York State Office of Counter Terrorism in the Division of Homeland Security and Emergency Services, … the 100 most populous metropolitan statistical areas in the United States. Funds to New York City The City’s … budget assumes that the NYPD will receive $182 million in federal grants for security/counter-terrorism activities …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programState Agencies Bulletin No. 1928
… effective April 1, 2021 to eligible M/C employees based on the April 2020 Salary Schedule. Effective Dates The April … salary is below the Job Rate of the employee’s grade on the payment effective date based on the 04/01/2020 Salary Schedule, and employees in NS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesDiNapoli: State Agency Overtime Hits Record $611 Million
… Comptroller Thomas P. DiNapoli. Overtime increased in 2013 for the third straight year. “State employees logged 14.8 … should take a hard look at how they are using overtime and for what. To hold the line on state spending, state agencies … to reduce this expensive habit.” DiNapoli’s report found for the seven-year period ending in 2013, overtime earnings …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… percent). Key Recommendations Continue to monitor staffing levels and establish an optimal staff size by analyzing staff …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Sullivan County – Fiscal Stress (2013M-81)
… of 77,547, is located in the southeastern part of New York State, and includes 15 towns and six villages. The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81School Districts’ Energy Performance Contracts (2013-MR-1)
… October 1, 1998 through August 21, 2013. Background An EPC is an agreement with an energy services company in which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Utica City School District – Financial Condition (2013M-341)
… by the end of 2011-12, the District’s unexpended surplus funds had declined to a deficit of $1,157,820. By the end of … the District was able to increase the unexpended surplus funds to $1,127,047 (.8 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Germantown Central School District – Financial Management (2013M-230)
… is located in Columbia County. The District is governed by a Board of Education which comprises seven elected members. … overestimated expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had … amounts of taxpayer dollars without full disclosure of how these funds will be used. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Am I Required to Have an Audit?
… volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … For guidance in performing this audit function, we have developed several checklists for reviewing the records …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityChemung County Probation Department – Collections and Disbursements (2016M-10)
… September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … Legislature. The County’s Probation Department assists in reducing the incidence of crime by probationers in the community and is the designated agency for the …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Background The Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of Oppenheim, … OppenheimEphratahSt Johnsville Central School District Financial Management and Fuel Inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Free School District is located in the Town of Chester, Orange County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardBrushton-Moira Central School District – Financial Condition (2015M-340)
… a multiyear financial plan and monitor and update the plan on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Thousand Islands Central School District – Purchasing (2016M-283)
… disclose relationships pertaining to vendors that already do business with the District. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283