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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-expensesTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …
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)
… operations and to review the Court’s financial operations for the period June 1, 2013 through September 30, 2014. … five-member Board of Trustees. Budgeted appropriations for 2014-15 were approximately $9.1 million. The Village … address the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should …
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
… 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-paymentXI.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-provisionsState Comptroller DiNapoli Releases Audits
… State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Town of Hempstead – Budgeting … State Comptroller Thomas P DiNapoli today announced the following audits were issued …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsPersonal 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-taxTown of Potsdam – Justice Court (2014M-014)
… of Audit The purpose of our audit was to examine the Court’s records and reports for the period January 1, 2009 through … (Justices’) principle duties involve adjudicating legal matters within the Court’s jurisdiction and … tickets to the Department of Motor Vehicles (DMV) as being paid and/or disposed, but did not report them to the JCF. Key …
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-004DiNapoli: 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-embezzlementCUNY Bulletin No. CU-657
… purpose of this bulletin is to provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY … Local 3, International Brotherhood of Electrical Workers for retroactive increases for employees in the title of …
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
… P. DiNapoli today announced his office completed audits of Morris-Eaton Central School District , Oriskany Central School District and the … banking policy defining authorization and monitoring of online banking transactions. District officials did not … P DiNapoli today announced his office completed audits of MorrisEaton Central School District Oriskany Central …
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 … 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-employeeFillmore Central School District – Reserve Funds (2016M-386)
… those projected needs. Key Recommendations Review all reserves at least annually to determine if the amounts … expenditures in compliance with statutory requirements. If all associated debt has been repaid, the balance should be … an annual report to the Board for reserves that includes all the required elements of the Board’s reserve policy. …
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-businessesVillage of Horseheads – Collections (2023M-169)
… In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained or recorded in a timely manner which created gaps or delays in preparing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Security 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-systemsCayuga County – Court and Trust Funds (2024-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Town 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 reviewed for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158