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Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… donations to private entities in violation of the New York State Constitution, Article VIII, Section 1; 4 Travel … his/her approval of the claim, even when not required by law. If vendor certification or verification of claims is … and school districts from making gifts or loans of money or property to or in aid of any individual, or private …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… this fiscal year. The state is also using settlement funds for cash flow and debt management purposes. Use of … temporary and non-recurring resources, excluding federal funds, for this purpose. Other findings in the report : The … Plan indicates that spending from State Operating Funds will rise 2 percent this year, to $98.1 billion. This …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksState Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… for New York as we begin 2022, but my office has also identified economic sectors that are still struggling … point in our history to beat back the virus and to safely get us back to a more normal way of life. Based on what I’ve … from her State of the State, I’m confident Governor Hochul can help us achieve this. I look forward to working with her …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressOpinion 2009-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … TOWN LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water … improvement, is based on the total cost of the improvement or only on the amount of the improvement to be financed by …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… whether District controls are adequate to ensure that financial activity is properly recorded and reported and that … a code of ethics, it has not adopted purchasing and investment policies, as required by statute. The Board also … developed. While we found that the Treasurer does submit monthly financial reports to the Board, the informal bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 708
… the five year requirement: Thruway Authority Teacher’s Retirement System Dormitory Authority SUNY Grade 980 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/horseheads-follow-up-2016-138-f.pdfState Agencies Bulletin No. 1858.1
… in calendar year 2019 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … the funds will be escheated and sent to the Office of Unclaimed Funds, (OUF) on April 21, 2021. Agency Actions … 21, 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… management, governance, board diversity, executive compensation, and political spending disclosure. Along with … on all director nominees, advisory votes on executive compensation, and votes on shareholder proposals at annual … to uphold the company’s corporate policies on human rights and freedom of association. The Fund’s votes can be …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesX.1 Overview – X. Guide to Vendor/Customer Management
… and customize their own Local Customer File. All customers in the Business Units’ Local Customer file are unique to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Statistical and Information
… and joint activity in the State. This data is comparable to the data that appears on the Open Book website . … real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt from Municipal Debt … - Sewer debt exclusions are not automatically granted to municipalities. This 16 page publication describes the …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationTravel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State … SFS Mileage Detail page to document mileage claims line by line, between destination points . When a proxy enters and … by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. However, travelers who enter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageSchool District Physical Education Compliance (2018-MS-3)
… with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3IRS Pension Limitation – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… … Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1841/irs-pension-limitationIRS Pension Limitation – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO IRS Pension Limitation
https://www.osc.ny.gov/retirement/publications/1526/irs-pension-limitationIRS Pension Limitation – Coordinated Plan For ERS Tier 5 Members
… Plan information for ERS Tier 5 members under Article 15 IRS Pension Limitation …
https://www.osc.ny.gov/retirement/publications/1523/irs-pension-limitationIRS Pension Limitation – Coordinated Plan For ERS Tier 3 and 4 Members
… for ERS Tier 3 and 4 members under Articles 14 and 15 IRS Pension Limitation …
https://www.osc.ny.gov/retirement/publications/1522/irs-pension-limitationDiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
5LINX a telecommunications company has generated an estimated $67 million return nearly four times the initial investment and achieved an approximated 21 percent internal rate of return for the New York State Common Retirement Fund New York State Comptroller Thomas P DiNapoli announced today
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fund