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Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential … Is there sales tax included in hotel charges? Is there conference or training information, if applicable, that …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsSelected Aspects of Travel Expenses
… has contracted with a firm to act as the official travel agent for the MTA and its constituent agencies. The contract stipulates that the travel agent will book lodging at the lowest applicable and … rates. MTA agencies are required to use MTA’s travel agent for all travel arrangements, except in certain …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesCapital Program Revenue and Expenses
… Association, Inc. received the appropriate amount of Video Lottery Terminal (VLT) revenues for its capital program … Racing Association Inc received the appropriate amount of Video Lottery Terminal revenues for its capital program as …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesExamination of Superstorm Sandy Expenses
… prices, and received the quality and quantity of lights, heaters and generators it procured during its … DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable heaters, and 811 generators to ensure … maintain sufficient records to show it received all the lights, heaters and generators it paid for or to adequately …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesUnified Court System Bulletin No. UCS-132
… 2008 (Administration). There will be no direct deposit for this payment. Background The Judicial Supplemental Support … February 15, 2008 March 31, 2008 2nd Quarter 2/1/08 – 4/30/08 May 16, 2008 June 30, 2008 3rd Quarter 5/1/08 – 7/31/08 … 31, 2008 OSC Actions OSC has created a new Time Entry earn code to be used to pay this allowance: JSA Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… Comptroller Thomas P. DiNapoli announced today. DiNapoli's audit of New York League for Early Learning Inc. (NYL) focused on $138 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual … Teacher (SEIT) services to children with disabilities who are between the ages of three and five years. In addition … fixed fees. During the 2013-14 school year, Manual Therapy served about 313 students. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports … The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, and certain expenses …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… $234,291 in ineligible and/or insufficiently documented fringe benefit expenses; and $35,944 in over-allocated …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualFinancial Condition and Selected Expenses (Follow-Up)
To determine the extent of implementation of the recommendations in our initial audit report Financial Condition and Selected Expenses 2015S21
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… administers the Motor Vehicle Financial Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility Act). These Acts … on insurance carriers that issue policies or contracts of automotive bodily injury insurance. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalChurchill School and Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts (Report 2017-S-29 ). About the … Support Services (FSS) are designed to help families care for a relative with a developmental disability at home. OPWDD contracts with three entities within the Young …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followTravel Advisory No. 1
… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS … who use a proxy to enter expense information into the SFS must either: Certify a completed Employee Report of … the expense report for approval. *Business Units may use a form other than the AC 132-S to record and certify employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… for services under these programs are based on fixed fees. SteppingStone operated several other programs, … $319,896 in excessive day care and substitute teacher compensation expenses that were allocated to the SED … who also served as President of SteppingStone’s Board of Directors. Key Recommendations To SED: Review the recommended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Comptroller Thomas P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because … this trust be returned to the general fund and disbursed back to districts. Orleans/Niagara BOCES In 2014-15, … retirement contributions ($615,000, or 14 percent) and health insurance costs ($710,000, or 11 percent). BOCES …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… are not meeting all state-mandated physical education (PE) requirements for students. Of the 10 school districts … examined, nine did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesVI.2.B Policies/Laws – VI. Budgets
… There are two kinds of segregations within SFS – available and reserve. Any amount budgeted as available can be used for … expenditures or the encumbering of purchase requisitions and/or purchase orders. Any amount in the reserve is not … budget amounts to the reserve. The sum of the available and any reserve segregations will total the appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsPayroll Improvement Project Bulletin No. PIP-010
… purpose of this bulletin is to inform users of changes to Retirement Plans in PayServ 9.2. Affected Employees PayServ … Records for all employees (1) who have active Retirement Enrollment records and (2) who are active or who were … will be converted at Go Live. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft version …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92NYS Comptroller DiNapoli Announces Coal Investments Under Review
… presented by climate change put their portfolios in jeopardy,” DiNapoli said. “We are assessing minimum standards … from the Fund’s portfolio because they earn at least 10 percent of revenues from mining thermal coal – coal that …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-review