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Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and … reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is … Particular attention should be paid to claims with the following characteristics: Missing documents …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCity of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Travel Advisory No. 17
… reminder, the Office of the State Comptroller (OSC) Travel Manual states if the employee’s agency or another agency … are entitled to the meal per diems if claimed. GFO Section XIII.2 – Employee Expense Reimbursement Policies …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the … through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 residents. The Village is governed by an elected five-member Board consisting of the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37DiNapoli: Local Sales Tax Collections Up 3.8% in August
… increased by 3.8% in August compared to the same month in 2023, according to data released today by State Comptroller … is due. In the third month of each calendar-year quarter, these distributions are adjusted upward or downward, … by County and Region Related Report Second Quarter 2024 Local Sales Taxes … Local sales tax collections in New …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustOpinion 92-1
… obligations, funds and coupons. (5) Municipal officials should periodically monitor the market value of the deposited … for retained percentages, ownership of the obligations should be transferred to the municipality, or the obligations, together with an assignment in blank, should be delivered to the municipality or its custodial …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Agencies Bulletin No. 1719
… be affected, excluding SUNY (except Agency Code 28990) and CUNY Background In order to correctly calculate the … for the split payroll for fiscal year ending 2018-19 and the fiscal year beginning 2019-20, the PayServ chart of … SUNY (except Agency Code 28990), CUNY, Departments 04XXX and 21XXX (except 21400, 21450 and 21600) OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… latest Division of the Budget (DOB) projections, released in February 2019. “After months of concern over … positive note,” DiNapoli said. “The sharp revenue declines in December and January, however, remind us to take nothing … policies, a strong commitment to building robust reserves in preparation for the next economic slump is essential.” All …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19State Agencies Bulletin No. 2111
… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees All employee records will be … To correctly calculate the charges for the split payroll for Fiscal Year Ending 2022-23 and the Fiscal Year … charges to be used for the following Fiscal Year End payroll allocation percentages are outlined in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2111-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionOpinion 95-1
… city funds to the agency to cover costs of such benefits. You state that an existing city urban renewal agency provides …
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 2203
… Fiscal Year Ending 2023-24 and the Fiscal Year Beginning 2024-25, the PayServ position pool chart of accounts must be updated to reflect the 2024-25 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 4, 2024, and Administration paychecks dated April 10, 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2203-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionOpinion 89-30
… to purchase gasoline for re-sale to private organizations (1982 Opns St Comp No. 82-73, p 90; 1977 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Village of Muttontown - Board Oversight (2018M-251)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… our audit was to determine if the District filed accurate and timely annual financial reports with our office for the … The Westmere Fire District is located in Albany County and is governed by the Board of Fire Commissioners which … required, even though the accounting books were up-to-date and the Board received periodic information detailing actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Nesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees properly earned length of service … firefighters from earning LOSAP points for responding to calls during their regularly scheduled work hours. Key Recommendation Implement standards and procedures to ensure that points are not awarded to employees who serve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Elba Central School District - Financial Management (2018M-96)
… 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96CUNY Bulletin No. CU-143
… Purpose To explain the procedures for processing the June Uniform Allowance payment. Affected … Date Check of 6/27/02 Background Refer to the attachment for eligibility requirements Agency Actions Enter into the … at CUNY Central Office. Attachment - Uniform Allowance for CUNY Campus Security Titles for June 2002 … This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-143-june-2002-uniform-allowance-paymentTown of Brunswick – Justice Court (2017M-285)
… whether Court transactions were accounted for accurately and in a timely manner, deposits were made intact and in a timely manner and disbursements were reviewed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… Municipal Law (GML). The District acted outside its legal authority when it paid insurance premiums totaling … accordance with GML. The District is operating within its legal authority. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106