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Details About the Audit Process
… | Constitutional and Statutory Authority | Access to Records and Staff | Shared Commitment | The Audit … during the audit process, along with any feedback on how to improve the overall process. Back to Top The Audit … that will be addressed by the audit work (subject to change based on the risks identified by the audit team during …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processAccounts Payable Advisory No. 49
… a part of XII.5.I.2. XII.5.F.4 Selecting the Appropriate Payment Terms Updated to reflect how payment terms are defaulted and can be changed in the SFS, as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentState Agencies Bulletin No. 1852.1
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2020. Due to the ongoing COVID-19 pandemic, IRS … Service) Notice 2021-07 provides temporary relief for employers and employees using the automobile lease …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 92-39
… of good drinking water and that tenants may indirectly pay for water through increases in rents. Subsequently, however, … in Town Law, §206(7) that a voter on a proposition for the consolidation of special districts must be "the owner … whose property alone is subject to assessments and charges for the benefits conferred, and is also subject to liens for …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Oversight of Pupil Transportation Services
… of Department training record requirements. Work with the New York City Department of Education and other jurisdictions …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Comptroller DiNapoli Releases Audits
… and examinations have been issued. Department of Health (DOH): Medicaid Claims Processing Activity April 1, 2017 … that violated health care programs’ laws or regulations. DOH terminated 42 of 51 providers identified. Department of … improperly designated an employee’s official station in calendar years 2013 and 2014, costing the state more than …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… 2016 remained outstanding. Based on the town's average dismissal rate and average fines for adjudicated VTL cases, …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… officials did not provide IT security awareness training for individuals who used the district’s IT assets. In … County) District officials did not properly account for Niagara Power Coalition revenues. Auditors found that … County) District officials did not seek competition for seven professional service providers who were paid …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Knox – Town Clerk … per person totaling $640 to $1,040. In addition, the co-director’s child attended the after-school, soccer and summer …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-226
… inform agencies of OSC’s automatic processing of the April 2016 UCS Increments and Longevity Increments and provide … following criteria may be eligible to receive the April 2016 Increment or Longevity Increment as indicated below: … CT. Chapter 400 of the Laws of 2014 - implemented the 2011-2016 Agreements between the UCS and the Unions representing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-226-april-2016-state-new-york-unified-court-system-ucs-incrementsUnified Court System Bulletin No. UCS-237
… and Longevity Increments and provide instructions for payments not processed automatically. Affected Employees … conjunction with Section 37 of the Judiciary Law provide for payment of annual increments (increments) and additional increments (longevity increments) for eligible employees in the UCS. Chapter 276 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-237-april-2017-state-new-york-unified-court-system-ucs-incrementsVillage of Poquott – Justice Court Operations (2019M-214)
Determine if the Justice Court properly accounted for court funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/poquott-justice-court-2019-214.pdfState Agencies Bulletin No. 2339
… represented by NYSCOPBA are affected. Background: Pursuant Chapter 175 of the Laws of 2024 which implements the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2339-april-2025-3-salary-increases-arbitration-eligible-bu01-and-nonA Comparison of Fiscal Recovery Funds Utilization: NYC and Peers
This report mainly focuses on the portion of obligated spending associated with the SLFRF program through March 31, 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2023.pdfJefferson Central School District – Fund Balances (2015M-236)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through August 6, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total $6.4 million. Key Findings … using them; District officials do not have long-term plans for reserve balance levels or usage. The reserves for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236State Agencies Bulletin No. 1429
… Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … a Pay Basis Code of Ann or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingBenefit Eligibility Assessment Process
… that are reversed at hearings. Fair Hearings have become routine with the number of hearings and … current OTDA administrative codes assigned to closed cases do not adequately describe how or why the cases were resolved. …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… made in our initial audit report, Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Report 2015-S-14 … with end stage renal disease (ESRD) who were eligible for, but not enrolled in Medicare. Medicaid recipients with ESRD may be eligible for Medicare coverage if they meet certain conditions. When …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… revenue). State agencies must submit APJV transactions online by navigating to Accounts Payable > Vouchers > Regular Entry State agencies submit GLJE transactions online or using a bulkload process: Online: GLJE transactions may be submitted online by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
… whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its … not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included … Update the procurement policy to address the procurement of professional services and ensure competition is obtained …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143