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XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
New York State reimburses employees for business use of a personal vehicle based on the standard mileage allowance established by the Internal Revenue Service IRS and the U
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Nassau County) District employees only used leave time to which they were entitled and unused leave payouts were … contracts. However, record keeping procedures could be improved to reduce the risk of leave time being used or …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The … from the Department and the Association, there should be no reason for cash transfers to occur between these two …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. Background The Town of Fremont is … not established controls over fuel inventories, no one can be sure that fuel purchased by the Town is used only for Town …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal controls over time and attendance and … the Village’s online banking, for the period June 1, 2011, to September 26, 2012. Background The Village of Chatham is … of the Treasurer’s financial operations also need to be improved. The Treasurer did not properly reconcile all …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … did not adequately monitor their sponsored projects to ensure that they achieved, or made reasonable progress … other than governmental and not-for-profit entities will be tenants in the building. If WCIDA is advised that it is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Seneca Falls – Justice Court (2013M-89)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is … that they personally presided over. Perform, or cause to be performed, a timely annual audit of the Justices’ books …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background The Town of Prattsville is … funds totaling $1,848 in his bank account that could not be traced to any open or closed case files, fines or fees, or …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Message from the Comptroller – 2023 Financial Condition Report
… care and other programs. At the same time, new risks to financial stability are emerging. These include unexpected costs to support an influx of migrants seeking asylum and … 2022-23, and the remainder of this funding is scheduled to be substantially depleted by the end of SFY 2024-25. State …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerState Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance the subsequent year's … also found three of the district's six reserves may be overfunded. Ossining Union Free School District – …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1DiNapoli Orders Divestment of Russia Holdings
… Russian companies and review the Fund’s current holdings to assess whether they presented financial risks that warrant … immoral invasion has brought devastation and destruction to Ukraine,” DiNapoli said. “Russian President Putin’s … companies.” Securities covered by the restriction are to be sold in a prudent manner and timeframe, consistent with …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsState Comptroller DiNapoli Releases Audits
… The office has developed and implemented controls to adequately monitor and enforce requirements for safety and … several aspects of the office’s oversight that could be strengthened to maximize the efficiency of state marine law enforcement …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … developed good policies and procedures, the bylaws could be improved by adding specific language specifying who is … (Monroe County) The town board did not audit claims prior to approval for payment during fiscal years 2012 and 2013. In …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… bonds refinance outstanding General Obligation debt issued for transportation, environmental and other purposes. “Thanks … Morgan Stanley & Co. LLC. Specifically, the sales were for $211.4 million of bonds maturing in 2020 through 2024 … in 2030 through 2041 (Bidding Group 3). The state and the winning firms closed on the sale of the bonds today (October …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsGovernment-Wide Financial Data – 2022 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … to the program; Grants and contributions that can only be used to pay for the operations of a particular function or …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … records are incomplete or missing and there is no way to accurately determine the Town’s financial condition. Given … all aspects of the Town’s finances, there is no way to be sure that all funds have been accounted for and used …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Government-Wide Financial Data – 2021 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … to the program; Grants and contributions that can only be used to pay for the operations of a particular function or …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… a $15 million interest-free loan and securing grants to fund 27 percent of project costs. In addition, city officials withheld payments to contractors to recover some of the $3.1 million in … In addition, the treasurer allowed her signature to be affixed to checks without her being present. Alternate …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. Background The Steuben County Soil and … of cash collected, recorded and deposited can be performed. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cash