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Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… OVERVIEW New York State (NYS) reimburses its employees for meals and incidental expenses (M&IE) based on per diem … by the United States General Services Administration (GSA) for travel within the continental United States. The per diem … up to 80 percent of the total M&IE per diem rate for eligible dinners or up to 20 percent of the total M&IE …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownElmont Public Library – Board Oversight and Professional Services (2014M-060)
… is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), … totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from the … account (ACA). The Board authorized the Library Director and an administrative assistant to manage this account, sign …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Community College Safety Reporting (2015-MS-2)
… report - pdf] We also released five letter reports to the following community colleges: Fulton Montgomery [pdf] , … , Niagara County [pdf] , and Rockland [pdf] . Purpose of Audit The purpose of our audit was to assess community … appropriate crime categories and geographic locations are included and used when reporting crime statistics in the …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Village of Montgomery – Purchasing and Information Technology (2013M-210)
… Findings Village officials generally complied with General Municipal Law (GML) and sought competition for purchases and public works contracts subject to its competitive bidding requirements. However, the Board-adopted procurement … for purchases that were not subject to competitive bidding. As a result, Village personnel did not always seek …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Clinton Central School District , Jordan-Elbridge Central … their money is being spent appropriately and effectively." Clinton Central School District – Payroll (Oneida County) … P DiNapoli today announced his office completed audits of Clinton Central School District JordanElbridge Central School …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … Five of the company’s committees have just one member. As a result, these committees did not function as committees, …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… audits of the Forestburgh Fire District , City of Glen Cove , Spencer Volunteer Fire Company and the … filed with the Comptroller’s office since 2012. City of Glen Cove – Budget Review (Nassau County) City officials are … completed audits of the Forestburgh Fire District City of Glen Cove Spencer Volunteer Fire Company and the Watervliet …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… $0.07 per mile when using their personal vehicle to transport clients. The additional $0.07 per mile is taxable … supplemental mileage with the expense type of “Mileage - Transport Client” or "Mileage - Transport Goods.” Bulkload Business Units Agencies should use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesVillage of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Length of Service Award Programs (2014-MS-1)
… were awarding Length of Service Award Program (LOSAP) service credits to volunteer firefighters accurately … The fire district or municipality that sponsors a LOSAP is required to establish a point system that complies … Law (GML). The point system specifies how points toward LOSAP service credit will be earned by volunteers. GML …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Comptroller DiNapoli Releases School District Audits
… properly supported, but the school relied on staff at its accounting firm to calculate tuition. School officials … and planned use and found three of them (capital, retirement and employee benefits) to be reasonably funded. … the highest rate at which the school district has paid out tax certiorari settlements for the past five fiscal years, …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s … today announced his office completed audits of the Brookhaven Fire District Fair Haven Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsPine Valley Central School District –Financial Management and Procurement (2014M-36)
… audit was to assess the District’s financial management and procurement process for the period July 1, 2012 through … (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected nine-member Board of Education. … Pine Valley Central School District Financial Management and Procurement 2014M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period … including appropriations of $1.1 million for the 12 water districts. Key Findings The Town’s accounting records … accurate and timely information necessary to evaluate the water fund’s fiscal health and take appropriate corrective …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Capital – 2021 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … by $659.6 million (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY … included certain funding provided to the Thruway Authority for the Governor Mario M. Cuomo Bridge and other Thruway …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Livonia Central School District – Conflict of Interest (2024M-89)
… in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of … occurs when an official has an interest in a contract with the school district which they have a power or duty to … under the contract; or appoint an officer or employee with those powers or duties. The Board member’s physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0