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Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… spending $138,458 of principal. While the Board reviewed bills prior to payment, it allowed them to be paid late due …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… elected five-member Board of Fire Commissioners. General fund budgeted appropriations for the 2017 total approximately … as custodian of the District’s funds, instead of a bank or trust company as required by General Municipal Law. The Board … related documents. The Board also should adopt a plan and trust document, engage an actuary and enter into contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… a Voucher Authorizer at the agency via phone call or email. Agencies have the following responsibilities to ensure … Online agencies must ensure their Voucher Authorizers’ email addresses are up to date in the Statewide Financial System, as these are the email addresses Bureau auditors will use. Bulkload agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsSelected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… for special items were made according to the provisions of the agreement between Empire and AMC. Background The New … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Plan. Empire processes Plan claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Selected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… for special items were made according to the provisions of the agreement between Empire and St. Mary’s. Background … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Plan. Empire processes Plan claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… To determine if BlueCross BlueShields Empires payments to Englewood Hospital and Medical Center …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… Empire and Saratoga. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… officials have attempted to mitigate the inherent internal control weaknesses of a small office by having a part-time Deputy Clerk-Treasurer … the billings, also enters receipts into the accounting system, reconciles customer accounts, prepares bank deposits …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… Attorney Miriam E. Rocah announced the sentencings of Annette Bigelow, 61, and Mary Nash, 59, who hid their … conditional discharge and ordered to pay full restitution of $22,000. “Annette Bigelow and Mary Nash hid their mother’s … York taxpayers, and we are glad to work with the Office of the State Comptroller to help ensure that public funds are …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionSelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… for special items were made according to the provisions of the agreement between Empire and Bassett. Background The … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Plan. Empire processes Plan claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughWhat to Report – Legacy Reporting
… Benefits page for additional information) Tier 6 members: Report compensation but do not take contributions from salary … from any overtime that is not reported. Continue to report normal salary. Public safety overtime* Payment for … NYSLRS employers report information about employees through Retirement Online …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportTown of Ellery – Justice Court (2014M-269)
… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … Clerk The Court reported collecting approximately $636,000 in fines, fees and surcharges during our audit period. Key …
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
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesUse of Vendor-Supported Technology
… was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the period June … includes requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems continue to be … We determined that, generally, NFTA maintained its systems at vendor-supported levels. However, we did identify …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyWSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. … The objective of our examination was to determine whether contract payments made by the Department of Transportation Department to WSP USA Inc WSP …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incXI-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 … Expenses (defense and indemnification by municipality of employees of a public housing authority) PUBLIC OFFICERS … Whether a town may confer the benefits of Public Officers Law 18 upon employees of a town housing …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Corporate Governance
… see the New York State Common Retirement Fund's 2026 Stewardship Priorities . Proxy Voting The Fund votes by … as well as those of select non-U.S. companies. During the 2025 Proxy Season (calendar year 2025), the Fund cast 29,674 votes on ballot items at 3,272 …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceState Agencies Bulletin No. 1683
… Purpose To notify agencies of the new Payroll Check Notification Report which shows the status of payroll checks issued out of the Statewide … Immediately Payroll Notification Report The new Payroll Check Notification Report will be available to agency payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. … The purpose of our audit was to determine if District controls were …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operations