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Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … $91,686. Key Findings We found that the travel expenses for the three Department employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Travel Advisory No. 11
… the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS … the Due to State Offset functionality is available for employee use in the Travel and Expense Module in SFS … in which the Due State was created XIII.9 Allowed Values for Processing Payments in SFS - Expense Types Added the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsContract Advisory No. 25
… agencies the ability to: Easily and electronically submit for review and approval new and amendment Grant Procurement … status of requests, in real-time, once submitted to BOC for review Immediately be notified when OSC requests more information or when the review is complete Search for and review prior records submitted by your agency Keep …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… accounting records were audited on an annual basis by a CPA, as is required by the Department bylaws. Key … financial records and reports. Contract annually with a CPA to audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through May 31, 2014. … Water Board which comprises six members. Expenditures for 2013 were approximately $3.3 million. Key Findings The … require the City to make its quarterly estimated payments for operating costs. The City did not pay 70 percent of …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Amsterdam – Records and Reports (2013M-266)
… the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The … audit, or filed the annual update document (AUD) for the 2011-12 and 2012-13 fiscal year. The annual financial … statements prepared by the City’s independent auditor for the 2009-10 and 2010-11 fiscal years and found in both …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream Restoration Project … 1, 2013 through September 23, 2014. Background Schoharie County is located in central New York and has approximately 32,750 residents. The County is governed by a 16-member Board of Supervisors. The …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Introduction – Travel and Conference Expense Management
… not a significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel … and conference expenses a risk area that creates the need for diligent oversight. A long line of audit findings have … local government or school district's credit card was used for these expenses. Extension of trips after conferences for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPutnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $48 … officials did not use these restricted funds to pay for reserve and debt service related obligations because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. … The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … breach notification procedures, or adopted procedures for data backup. Although audit logs are available through …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… the City’s financial condition and Council oversight for the period January 1, 2011, through July 31, 2012. … Common Council. The City’s total budgeted appropriations for the 2011 and 2012 fiscal years were approximately $67.2 … The City’s debt service costs grew by 45 percent for the period and now are 12.9 percent of annual revenue. It …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Richland Fire District – Board Oversight (2016M-374)
… internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. … insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state … foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… County Board of Supervisors. The Board is responsible for reviewing and approving prospective project applications, … Director is the chief executive officer and is responsible for WCIDA’s day-to-day management. The Director of Operations … operations including the review of PILOT billings. For 2023, WCIDA reported 36 active PILOT agreements, with …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Town of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… employees and 126 volunteer members. The District’s budget for 2012 was $4.1 million. Key Findings The Board’s current … rental policy to ensure that it contains specific rules for rental approval, recordkeeping and custody of monies. … to ensure compliance with the policy, and penalties for violating the policy. Develop written policies that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardState Comptroller DiNapoli Releases School District Audits
… $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … the district’s banks, but did not require confirmations for all electronic transactions. Auditors found the online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… calculate their property tax caps to the State Comptroller for the coming fiscal or school year, before annual budgets … form and manner of this report. Prescribes Requirements for Excess Funds to Be Placed in Reserve The Comptroller … determines the costs and savings of the transfer for the next fiscal year. Local governments then adjust their …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerNew York State Rent Relief Funding: Spotlight on New York City
… first round of federal rental assistance made available for New Yorkers, City residents received 86 percent of … 1 million homes across the State are likely to be eligible for the program. The average size of rental assistance grant … Records, Retrieved on July 10, 2021, at https://github.com/nycdb/nycdb/wiki/Dataset:-OCA-Housing-Court-Records . 19 …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-city