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Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … important oversight controls. The policy does not define how many credit card accounts may be established, limit the … supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Sole Custody Reporting
… Annually, on or before March 1st, the Sole Custody Reporting web application will be open for agencies … to accurate, complete and timely filing of required sole custody bank account information. For more information about Sole Custody Reporting, please contact the Office of the State …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingVillage of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background … which consists of five members, has overall responsibility for the City’s operations. The City’s operating expenditures for the 2010-11 and 2011-12 fiscal years totaled …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mState Agencies Bulletin No. 1763.1
… The purpose of this bulletin is to provide agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2018. Affected Employees Employees with one or more uncashed payroll checks originally issued in … The purpose of this bulletin is to provide agencies with information regarding the outreach and escheatment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17631-outreach-escheatment-2018-uncashed-payroll-checksTown of Champion – Information Technology (2014M-130)
… Town Board. The Town’s budgeted expenditures for the 2014 fiscal year were approximately $2.5 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the … January 1, 2014 through July 19, 2017. Background The Commission is responsible for oversight of all 561 … To determine if the State Commission of Correction is fulfilling its responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesAccounts Receivable Collections
… Purpose To determine whether the Office of the Attorney General effectively collects delinquent accounts … To determine whether the Office of the Attorney General effectively collects delinquent …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsTuition Assistance Program – College of Westchester
… Education’s Rules and Regulations when certifying students for State financial aid. Background The College of … computer, digital media, and health fields. Tuition for full-time students is $8,900 per semester and the … TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterTuition Assistance Program – LaGuardia Community College
… Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … $91,911 plus applicable interest, from LaGuardia. The State Education Department should ensure that school … of Interest Higher Education Services Corporation/State Education Department: Mercy College - Tuition …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Mercy College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools … receiving TAP payments certify student eligibility. For the three academic years ended June 30, 2011, Mercy …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeControls Over Cash Advance Accounts
… is transferred from the State Treasury to a local bank account for use by the agency. WCB was authorized to have two … that both checks never cleared. Although the petty cash account is needed for subpoena fees, a New York State … appears to be an excessive authorization level for this account. Key Recommendations Issue stop payment orders for …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsCollege at Purchase – Selected Employee Travel Expenses
… as airline baggage and travel agency fees. As part of a Statewide initiative to determine whether the use of travel … we audited travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in … campus housing was exhausted, charging these expenses to her procurement card. Housing students at local hotels has …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… Empire paid about $180.5 million for 158,305 special item claims during the audit period. Key Findings We found Empire did not pay for special item claims according to the terms of its contract with LIHN. … Empire overpaid LIHN hospitals $3,597,688 for 722 special item claims (83 percent of the claims sampled). As of July …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthState Agencies Bulletin No. 1613
… by a nonqualified program are fully taxable. Most State of New York programs are qualified programs. Please see IRS … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefitsState Agencies Bulletin No. 1691
… Purpose To provide agencies with instructions for processing taxable … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is … To provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1691-educational-assistance-benefitsState Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a … Affected Employees All State Agencies Background Pursuant to Section 110 of the State Finance Law, the Office of the … signatures of Agency Representatives must be forwarded to OSC on an AC 2822 which will be kept on file at OSC. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsState Agencies Bulletin No. 1100
… of Civil Service to process imputed income transactions for the value of the employer contribution for health insurance benefits provided to an employee’s … value of employer provided health benefits to an employee for a domestic partner. Historically, marriages between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedState Agencies Bulletin No. 2000
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission … of online deductions or direct deposit, the agency must send an email to the appropriate deduction mailbox (PayrollDeduction, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-files