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Rapids Fire Company – Credit Cards (2023M-86)

… Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by … indicated they plan to initiate corrective action. … audit fire company rapids …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86

Adirondack Central School District – Financial Condition (2016M-184)

… fund becomes self-sufficient, such as increasing revenue or cutting costs. Develop and periodically review a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184

Selected Employee Travel Expenses

… April 1, 2008 to 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. Three of these employees … selected for audit were documented and adhered to State travel rules and regulations. We found minor instances …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0

Review of Travel Card Expenses

… were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State travel rules and regulations, the State will only reimburse actual, necessary and reasonable …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expenses

State Agencies Bulletin No. 325

… post office. Inform employees that: A bar code address is not simply a zip code + 4 digit address. Every post office …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-report

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)

… establish a plan to repay the loan from the general fund or reduce this liability to an amount that can realistically …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and

City of Amsterdam – Recreation Department (2023M-29)

… records and staff did not issue receipts for collections or maintain inventory records for the beverage events . As a …

https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29

Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)

… exceeding the limit by more than $6.6 million or 24 percentage points. Maintained an unemployment insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management

Town of Sidney – Budget Review (B4-13-19)

… significantly impact the Town’s real property tax levy or the current level of services provided. The Town has been …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

Town of Riverhead – Allocation of Administrative Costs (2012M-247)

… the actual services received by the benefiting department or fund. If estimates are used when preparing the annual …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247

Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)

… The Board did not adopt structurally balanced budgets or monitor the budget during the year. Generally, the Board’s …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27

City of Hornell – Business Improvement District (2018M-38)

… a written agreement with the Association for services to be provided and monitor BID financial operations. Except as …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38

State Agencies Bulletin No. 1974

… who receive an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2022 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increase

State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement

… lawsuit the New York State Common Retirement Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed … State Comptroller DiNapoli, as trustee of the Fund, and the FPPA were appointed co-lead plaintiffs in the …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlement

VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables

… disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overview

Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)

… transaction where no evidence of receipt was available or record daily cash receipts in her check register. Key … prior to payment, except where allowed by statute and/or resolution Adopt, review, update and enforce written …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307

DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year

… tax levy increases to the lesser of the rate of inflation or 2 percent with certain exceptions, including a provision …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-year

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the period July 1, … District Public Library is located in Oswego County, and is part of the North Country Library System. It is … in place to record all receipts at the time of collection and there are no procedures to ensure individual …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397