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Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result of this … employees whose expenses exceeded $100,000 or had outliers in the area of train fare. In total, we examined $1,313,845 in travel costs associated …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesState Comptroller DiNapoli Releases School Audits
… and effectively." Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy defining authorization and monitoring of online banking transactions. District officials did not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-333
… York employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Effective Date(s) Checks dated June 19, 2008 Background The Uniform … Collar Agreement and the memorandum from Carmelo Batista Jr. dated April 2, 2008. Eligibility and Payment Amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentTown of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The … water and sewer district funds and adopt future budgets with less dependence on using unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Potsdam – Justice Court (2014M-014)
… and traffic, criminal, civil and small claims cases brought before it. The Town Justices’ (Justices’) principle …
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)
… operations for the period January 1, 2012 through December 24, 2013. Background The Town of Harmony is located … Justice’s records were presented to the Board for audit in December 2012 and that no errors or omissions were found. … financial operations for the period January 1 2012 through December 24 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004True 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 … criminal background checks. The School has a policy entitled "Fingerprint Process" in their Onboarding … checks performed prior to working at the School. For one worker, School officials did not obtain clearance …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeVillage 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 … of the Villages financial operations and to review the Court’s financial operations for the period June 1, 2013 … Village of Sag Harbor Board Oversight and Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Audits
… appropriate budgets, and the town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right … there is no legal prohibition against the use of such a clause, providing a vendor with the unilateral right to … such a clause provides the vendor with the ability to walk away from its obligations under a contract, without …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsVillage 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-169Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September …
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
… you’ll begin to receive payments via electronic deposit into the account that you specify. Sign up to send invoices … employees or fewer at the time of the payment. To certify: Log in to the Vendor Self-Service Portal Select the …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesDiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… York State Police and Fulton County District Attorney Chad Brown we exposed Hart’s fraud and she has been convicted of a … in partnership with Fulton County District Attorney Brown and the New York State Police. Since taking office in …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCUNY Bulletin No. CU-657
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY employees in the title of Supervisor of Mechanics are affected. Background A Consent … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsCayuga County – Court and Trust Funds (2024-C&T-5)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Security Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) … construct, maintain, and operate reservoirs in the upper Hudson River and Black River watershed, including the … To determine whether security over the Hudson RiverBlack River Regulating Districts District …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records … Determine whether the Village of Copenhagen Village Board of Trustees Board Conducted an …
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)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … and reserve policies. Town officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158