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Selected Employee Travel Expenses
… employee with travel expenditures totaling $212,573 for audit. Key Finding Most of the $212,573 travel expenses we examined for the one traveler were appropriate. However, College … supporting documentation is received and maintained for travel expenses. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… (Empire’s) payments to St. Mary’s Hospital (St. Mary’s) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
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
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $29,193 from Englewood 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/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
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $37,717 from Saratoga 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/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… or expense report audit process. Agencies are required to provide this information timely. Process and Transaction Preparation: To request additional information, clarification, or … or email. Agencies have the following responsibilities to ensure Bureau auditors can successfully contact Voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsVillage 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-7Use 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-technologyIX.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-overviewTown of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial … 1, 2009 through August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a …
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
… 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-expensesVillage 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-boardDiNapoli: 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-285Tuckahoe 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-158Alden 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-90Main-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-77-0State Comptroller DiNapoli Releases Municipal Audits
… opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following findings: rental payments, disbursements …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… were $504.8 million or 26 percent higher than last year for the same period. All Funds receipts totaled $85 billion through October, which was … $27.1 billion were $539.3 million over last year All Funds spending of just over $79.6 billion through the first …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportState Agencies Bulletin No. 857
… program is excluded from taxable wages. Amounts in excess of $5,250 are subject to Social Security, Medicare, … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency … pay cycle agencies, these transactions must be entered in PayServ no later than Pay Period 19 Lag (December 4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefits