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Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit … the period April 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are … the Department’s three cash advance accounts is overfunded in comparison to its apparent business needs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsIX.7 Overview – IX. Federal Grants
… that includes; Customer Contracts (CA), Project Costing (PC), and Grants (GM). The ESA model will be used for federal … In addition, expenditures will be cost collected in PC for both non-onboarded and onboarded agencies to help …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the … Village of Fairport Industrial Development Agency Board Governance …
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)
… provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 through … is governed by a nine-member Board. The Library/Museum’s funding for the 2011-12 fiscal year totaled $165,950. Key … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …
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)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
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
… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
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
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Miriam E. Rocah … and will have to repay the $22,000 they stole. I thank Westchester County District Attorney Rocah’s office for … case.” “Our office is committed to pursuing wrongdoing in Westchester, whether the victim is a person or an entity like …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWhat 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)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the … processes with minimal oversight, which allowed her to manipulate the financial records and apparently … records since July 2011. Key Recommendations Take action to recover any moneys due to the Town or the State and …
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
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesUse of Vendor-Supported Technology
… including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls …
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. (WSP) were … New York State has approximately 17,607 highway bridges, of which 43% (7,571) are owned by the Department. The …
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
… Thomas P. DiNapoli’s leadership, the New York State Common Retirement Fund continues to advance corporate governance and … For more information, see the New York State Common Retirement Fund's 2025 Stewardship Priorities . Proxy Voting … For more information, see the New York State Common Retirement Fund's ESG Strategy . Corporate Governance …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceState Agencies Bulletin No. 1683
… checks, salary exchange checks, direct deposit returns, and retirement refunds. Effective Date(s) Immediately 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 … to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The … The purpose of our audit was to determine if District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program … whether Property Tax Freeze Property Tax Relief and STAR credits processed by the Department during the peri …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… County. The District, which provides refuse collection and recycling pickup services to more than 55,000 households and … $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to … and develop a multiyear financial plan. Adopt budgets that do not appropriate fund balance that is not needed. Use …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016m