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Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … State. Work with the Comptroller's Division of Payroll, Accounting and Revenue Services to take any necessary …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesOpinion 97-7
… bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY … trust funds which have been held by the county treasurer for five years, without a further court order. Section … of the entitled party (see, e.g. In Re Menschefrend's Estate , 283 App Div 463, 128 NYS2d 738, affd 8 NY2d 1093, …
https://www.osc.ny.gov/legal-opinions/opinion-97-7DiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… State Comptroller Thomas P. DiNapoli, Warren County District Attorney Jason M. Carusone and the New York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling $127,723.84 from the South Warren …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubV.3.D Accounts – V. Chart of Accounts (COA) Governance
… ChartField is five alphanumeric characters in length. Numeric codes are used for all budgetary and transactional … of account groupings and one to capture Generally Accepted Accounting Principles (GAAP)-basis account groupings. Both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsXVI.4.A Cash and Investments – XVI. Financial Reporting
… or liabilities in active markets that a government can access at the measurement date. Level 2 inputs are inputs – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsTown of Carmel - Procurement (2019M-179)
… Objective Determine whether Town officials procured goods and services according to the purchasing policy and General … procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Comptroller DiNapoli Releases Municipal Audits
… Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each … They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… and Local Retirement System (NYSLRS) by taking unlawful pension payments and forging a required certificate … holding accountable those who think they can swindle the pension system.” After retiring from the Westchester Police … in other public employment while continuing to receive his pension. The joint investigation revealed that while Sciacca …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial … in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudOpinion 96-22
… projected increases in excess of five percent in the real property tax levy. A contingency and tax stabilization …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingSeneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer operations for the … written agreements had lapsed or no evidence was presented to indicate that an agreement was ever initiated with two of … Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. … through March 31, 2011. Of that amount, $6.3 million was for reimbursements to employees for travel expenses and … this matter to the Comptroller's Division of Payroll, Accounting and Revenue Services to work with the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department is operated in accordance … to the Board for review for all accounts. Supervise any accounting activities for accounts handled by others. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Charter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health: Questionable Payments for Practitioner Services … facilitated enrollment, contrary to the intent of a policy change that was initiated from the Governor's Medicaid … Auditors identified several matters that management should address to improve the authority's information security …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsApplication for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
https://www.osc.ny.gov/files/local-government/publications/pdf/application.pdf