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Use of Vendor-Supported Technology
… transportation in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara … the remaining recommendations detailed in the preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Ellery – Justice Court (2014M-269)
… Not all collections from individuals had corresponding duplicate receipts or appeared on the daily cashbook reports … receipts are issued for all moneys collected and compare duplicate receipts to monthly computerized cashbook reports …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269College of Geneseo – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these … were selected for audit. The coaches’ expenses related to team travel for sporting events, including transportation, meals and lodging and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
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
… Tier 6 members: Report compensation but do not take contributions from salary earned in excess of the … Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the enhanced reporting guide . … pay Longevity payments Lump sum payments for compensatory time (employer clarification needed) Top-of-pay-grade bonuses …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportAlden Central School District – Fuel Management (2024M-90)
… price charged, controlling fuel access, safeguarding fuel inventory, monitoring fuel usage, maintaining perpetual inventory records, performing inventory reconciliations and … pump system. Recommendations This audit report contains 25 recommendations to help District officials improve fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… Office of the State Comptroller (OSC), and l Reported the results of the Village’s fiscal activities to the public in a … May 31, 2023 was not presented to the Board until March 2024, more than nine months after fiscal year end. Ensure the … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as …
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)
… to clarify the types of discretionary spending (meals, entertainment or gifts) that was appropriate. As a result, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… a specific ICD procedure code to report a patient received 96 consecutive hours or more (i.e., four days or more) of … APR-DRG claims that included an ICD procedure code for 96 consecutive hours or more of mechanical ventilation … in overpayments on 32 inpatient claims that reported 96 consecutive hours or more of mechanical ventilation …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … (Division) as high risk due to substantial charges for car rentals. The total costs associated with these travel …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… procedures governing information technology, including a breach notification policy, a disaster recovery plan and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologySauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… of the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial …
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 … PUBLIC OFFICERS LAW, §18; PUBLIC HOUSING LAW, §30: A town board, by local law or resolution, may agree to confer … for the costs incurred under section 18. You ask whether a town may confer the benefits of Public Officers Law, §18 upon …
https://www.osc.ny.gov/legal-opinions/opinion-98-17State Agencies Bulletin No. 1683
… Report which shows the status of payroll checks issued out of the Statewide Financial System (SFS). This report will … Report which shows the status of payroll checks issued out of the Statewide Financial System SFS Thi …
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
… What every employer should know about NYSLRS and what it means to participate as an employer …
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 the 403(b) plan Affected … 2018 Agency Actions SUNY payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the … To notify SUNY agencies of a new deduction code for after tax ROTH contributions to the 403b …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-suny