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XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… into the agency’s Financial Management System (FMS). Cardholders must verify transactions are appropriate, … supporting documentation and attach into their agency’s FMS (if applicable), reconcile their charges by selecting the … into the agency’s Financial Management System (FMS). Travelers or their proxies must create an expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … several MTA employees who work and reside in New York City during their respective work weeks who are … that they reside outside the city and avoiding New York City income tax. New York State Thruway Authority – …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsLiberty Central School District – Budget Review (B4-14-6)
… funds. The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Continue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Hempstead – Budget Review (B7-16-4)
… an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background Chapter 646 of the … of May 31, 2005. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… The County of Clinton Industrial Development Agency is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectState Comptroller DiNapoli Releases School Audits
… a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Avon … officials transferred money to the district’s reserves at the end of each year, which resulted in four reserves … purchased approximately 3,800 more gallons of fuel, valued at approximately $7,300, than it should have. Windsor Central …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in accordance with … 2023 and for 2024. However, the Board did not ensure the fees paid to the Corporation were accurately calculated and … occurred because the calculation of the service fees included certain revenues and other fees collected by …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mRipley Central School District – Payroll and Leave Accruals (2021M-53)
… properly supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, … Further, District officials did not properly monitor the payroll and leave accrual process and they have not … While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Scio Central School District – Capital Assets (2024M-45)
… complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be located. The missing …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora Central School District . “In an era of limited …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsElwood Union Free School District – Electronic Transfers (2014M-133)
… The District operates four schools with approximately 2,625 students and 375 employees. The District’s expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell … GorhamMiddlesex Central School District Multiyear Planning 2016M177 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … The district’s tentative budget complies with the property tax levy limit. …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We … Supervisor did not: Review any of the 199 disbursements to ensure the disbursements were accurate and made for appropriate purposes and did not authorize the 44 …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12State Agencies Bulletin No. 2243.1
… the request) Paycheck Date Check Amount Check Number Flag – (indicates if the request failed due to insufficient … to the Payroll Reversal and Exchange mailbox. If a flag indicates “insufficient funds” agencies should follow …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-report