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Selected Employee Travel Expenses
… April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State as well as other outliers. As a result of this … for the use of rental vehicles to ensure that reimbursement is only made for State business use. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesTown of Schaghticoke – Budgeting (2013M-239)
… $4.1 million. Key Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and … As a result, Town officials may need to increase taxes and user fees if unexpended surplus funds are not … to finance operations. Review the user fees and ad valorem taxes for the respective water and sewer districts annually …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107CUNY Bulletin No. CU-333
… Purpose To explain the procedures for processing the June 2008 Uniform Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… to terminate the contract for convenience. While there is no legal prohibition against the use of such a clause, … process by controlling the period for which the service is to be provided. In short, such a clause provides the … consequence, at any time the vendor decides the contract is no longer beneficial. Such a clause provides the vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsPersonal Income Tax and Property Tax
… the period January 1, 2018 through December 31, 2018. In addition, our Office examined credits processed by the … approved and submitted to our Office 7.7 million refunds for payment totaling over $10 billion. In addition, the Department approved and submitted to our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTown of Potsdam – Justice Court (2014M-014)
… The Court should use pre-numbered duplicate receipts and account for them in a consecutive numerical sequence. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Harmony – Justice Court (2014M-004)
… through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by an elected five-member Town Board. The Town’s … the succeeding month, as required. Ensure that all money is deposited in a timely manner, as required. Prepare a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementCUNY Bulletin No. CU-657
The purpose of this bulletin is to provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsState Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … online banking transactions or use a designated computer for online banking transactions. Not all employees involved … (Oneida County) The district did not seek competition for five professional service contracts totaling $265,706. …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Purpose of Audit The purpose of our audit was to examine the School’s fingerprinting practices for the period July 1, 2011 through August 5, 2013. Background …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeFillmore Central School District – Reserve Funds (2016M-386)
… 12, 2016. Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, … which operates one school with approximately 675 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-38615-Day Prompt Payments for Small Businesses
… Starting March 31, 2017, New York State must pay each qualified small business within 15 days after … complete a few simple steps in our Vendor Self Service Portal: Sign up to receive payments electronically – Once you … Portal Select the “Self-certify as a NYS Prompt Pay Small Business” link Follow the prompts to complete your …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Security Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to … covered the period from June 2023 through October 2023. About the Program The District’s mission is to construct, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsCayuga County – Court and Trust Funds (2024-C&T-5)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings There was no reconciliation performed …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158