Search
XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of … of account information is used on the expense report. To ensure travel and expense reimbursements are deposited … of the following: It is the employee’s responsibility to ensure that the information supplied to the agency’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentIntroduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and conference expenses. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… claims totaling $3.9 million. The Board did not develop an online banking policy or procedures to verify that … and approval prior to payment. The Board should develop an online banking policy. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsIncarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants during the period …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling … 11 and 26 days after District programs recorded receipts on a transmittal form. Treasurer reports were presented to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: … In a follow-up, auditors found department officials have made progress in addressing the problems identified in … and Health Code Waivers (2014-S-27) DOH waiver practices do not effectively ensure that safety and structural risks …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the 142 disbursements totaling $142,200 they reviewed were for proper purposes and adequately supported. However, the … approve or authorize anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to … officials did not properly monitor and account for 66% of the 76 fixed assets auditors examined, including …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsContract Advisory No. 22
… the Statewide Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the … criteria below are subject to archiving and may be closed by BOC: A minimum of one year has passed since the Expire …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Purpose of Audit The purpose of our audit was to determine if officials have established … (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesComptroller DiNapoli Releases School District Audits
… officials did not always comply with district policy to procure professional services. In addition, a review of … who were paid a total of $437,732 during the audit period. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized to move monies without adjusting the classification of the … An appropriated transfer moves monies from one fund to another by charging an appropriation containing specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… access to their Student Grading Systems (Systems) for the period July 1, 2013 through May 1, 2015. Background … not be supported with written authorization. The lock out function (i.e., an internal control that helps prevent … function and what procedures must be followed to bypass this control. Periodically review the bypassing of the lock …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3State Comptroller DiNapoli Releases Audits
… (Follow-Up) (2020-F-21) An audit issued in September 2019 found that ITS was monitoring information technology … Medicaid Program – Claims Processing Activity Oct. 1, 2019 Through March 31, 2020 (2019-S-53) Auditors identified about $2.9 million in improper …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did not provide adequate oversight of court financial activities. As a result, the former court …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2001-11
… of interest of municipal officers and employees and, inter alia , prohibits certain interests in municipal contracts. A … adopted pursuant to section 104-b must provide, inter alia , that when competitive bidding is not required by law, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 89-15
… assistance (responsibility for negligence of firemen and property damage) FIRE PROTECTION DISTRICTS -- Contracts (with … a village has the care, custody and control of all village property of the fire department). While the village may not … company's responsibility with respect to damage to its own property. Based on the above, we conclude that, where a …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 2001-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for defense and indemnification of library employees) -- Public Library (authority of library board and governing … of public library employees) PUBLIC OFFICERS LAW §18: There are two alternatives for conferring the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Gowanda Central School District – Financial Management (2024M-104)
… the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed … exceeding the statutory limit on surplus fund balance by $4.5 million, and missing opportunities to lower real … appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… to $150,000 per funding year. For the 2 funding years 2020–2021, 19 RESTORE program awards totaling approximately $2.6 … to 17 LPAs. Our initial audit report, issued on July 15, 2021, examined whether LPAs were selected appropriately and …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairs