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Selected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … the $6,868 from AMC for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31IX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the … Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow allow New York State to demonstrate that grant funds are properly accounted for, cash managed, and periodic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … Directors, appointed by the Village Board. Total expenses for the 2013-14 fiscal year were approximately $510,000. Key … to statutory amendments that require IDAs to return such funds to the affected taxing jurisdictions. The Agency made …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over financial … with them. The Board designated a financial advisor to act as custodian of the District’s funds, instead of a … borrowed $100,000 each year from District reserve funds to fund operating expenses, which is not in compliance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… nearly $22,000 from the New York State and Local Employees Retirement System, which DiNapoli administers, from 2013 to … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… and not use the principal of the Foundation investment account. Require a monthly cash flow statement to assess the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Use of Vendor-Supported Technology
… is a New York State public benefit corporation responsible for public transportation in Erie and Niagara counties, … availability of information. This includes requirements for ensuring systems are maintained at vendor-supported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7College of Geneseo – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … travel rules and regulations. Two athletic coaches and an administrative staff member were selected for audit. The coaches’ expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesAlden Central School District – Fuel Management (2024M-90)
… of Alden (Town), the Village of Alden (Village), and the Crittenden Volunteer Fire Company (Fire Company) have keys to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Main-Transit Fire Department – Credit Cards (2024M-77)
… officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit … Although the Board approved the credit card bills for payment, it did not ensure that the related voucher … a result, 273 purchases were missing invoices or receipts. For example, a credit card statement had three automatic …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136What to Report – Legacy Reporting
… but do not take contributions from salary earned in excess of the Governor’s annual salary. For the current amount, refer to the Earnings … bonuses Perfect attendance bonuses for non-use of sick leave (must be available to all members of bargaining unit) …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewOpinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … NYS2d 545). Therefore, since a municipal housing authority falls within the definition of "public entity", the governing …
https://www.osc.ny.gov/legal-opinions/opinion-98-17State Agencies Bulletin No. 1683
… checks, salary exchange checks, direct deposit returns, and retirement refunds. Effective Date(s) Immediately Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportAbout an Employer’s Role – What Every Employer Should Know
… average earnings, one of the factors used to calculate retirement benefits. It also helps us determine your annual … is another one of the important factors used to calculate retirement benefits. Employers also help us deliver benefit … to members on our website and through Retirement Online . We'll send you emails and e-newsletters with links …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleSUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to … employees Background On November 15, 2017, the SUNY Board of Trustees approved the establishment of an after tax ROTH … verifying the employee’s enrollment is complete. Main Menu > Payroll for North America > Employee Pay Data USA > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-suny