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XII.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
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and … Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… accounting system, reconciles customer accounts, prepares bank deposits and reconciles bank statements without any additional verification or …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Development Company, and it inappropriately commingled bank accounts and accounting records for the three entities. … its own governance structure and separate and distinct bank accounts and accounting records. Consider amending the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town 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 … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… of duties or other mitigating controls were in place. For perspective, the firm was allowed to disburse $2.5 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the … Customer Contracts (CA), Project Costing (PC), and Grants (GM). The ESA model will be used for federal … ESA allows onboarded agencies to actively manage their grants within these modules. In addition, expenditures will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewDiNapoli: 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-pensionTuckahoe Common School District – Purchasing (2013M-158)
… purchases that are not required by GML to be publicly bid. Do not approve vendors until after District personnel follow …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Use of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was … in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara … systems are maintained at vendor-supported levels (i.e., systems continue to be updated and patched by the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyAlden Central School District – Fuel Management (2024M-90)
… monitoring fuel usage, maintaining perpetual inventory records, performing inventory reconciliations and properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Main-Transit Fire Department – Credit Cards (2024M-77)
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … The Board did not establish written policies or procedures to clarify the types of discretionary spending (meals, … purchased as gifts. No invoice or receipt was provided to support the purchases, and there was no evidence to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0State Agencies Bulletin No. 1034
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … A program that provides benefits to spouses or dependents of employees is not a qualified program. Benefits paid from … Time Entry page: Earnings Begin Date: Enter the last date of the pay period Earnings End Date: Enter the last date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 857
… on the employee’s paycheck stub or direct deposit advice statement. Agencies are strongly encouraged to: Provide this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefitsState Agencies Bulletin No. 948
… agencies how to perform an annual review of employees who claim to be exempt from Federal, State and/or Local tax … Background According to IRS Publication 15, employees who claim exempt from Federal withholding must file a new Form … of Exemption from Withholding) annually from employees who claim exempt from New York State, New York City or Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdingsState Agencies Bulletin No. 936
… report the taxable amount through Time Entry, use the Earn Code EDA and enter the following information into the Time … and Pay period 20 Current (December 17 through December 30, 2009). Communication to Affected Employees OSC has … statement. Agencies are strongly encouraged to: Provide this letter to affected employees prior to the processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefits