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Introduction – Travel and Conference Expense Management

… duties. While travel and conference expenses are generally not a significant budgetary item, the opportunities for … reimbursable and general maximum reimbursable amounts. Not obtaining governing board approval before attending … audit of travel reimbursement claims, including a lack of verifying mileage claims. All references in this guide to …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Lockport City School District - Procurement (2021M-198)

… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … Determine whether Lockport City School District District officials procured goods and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

Bolton Central School District – Financial Condition (2013M-58)

… than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s … considerable unexpended surplus funds up to four times the amount allowed by statute. The District has …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Village of Richmondville – Disbursements (2012M-178)

… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly … June 1, 2011 to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village … Village of Richmondville Disbursements 2012M178 …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

College at Cortland – Selected Employee Travel Expenses

… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

State Agencies Bulletin No. 1789

… OSC Actions OSC will automatically increase the biweekly deduction for Dues (Code 201) based on the annual salary amounts as follows: Annual Salary Deduction Amount Under $5,000 $7.08 $5,000 - $9,999 $10.51 … based on the employee’s part-time percentage. The deduction amount for hourly and per diem employees should …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increase

Examination of Pitts Management Associates (PMA)

… 30 2014 through a Restructuring Action Plan RAP under contrac …

https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pma

State Comptroller DiNapoli Releases Municipal Audits

… office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County Probation … and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk County) The library's fund balance policy does not address the …

https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases Municipal Audits

… Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water … from the levy of excessive property taxes. Village of Silver Springs – Water Accountability and Billing (Wyoming … Barnard Fire District Orange Lake Fire District Village of Silver Springs Southern Cayuga Lake Intermunicipal Water …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of Bethlehem Central School District , Franklinville Central School District , Goshen … District – Financial Management (Cattaraugus County) As of June 30, 2016, unrestricted fund balance totaled $2.6 … P DiNapoli today announced his office completed audits of Bethlehem Central School District Franklinville Central …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits

Real Estate Portfolio (Follow-Up)

… lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any decisions … to maintain adequate inventory controls for all of its property and to periodically review this inventory to determine which property shall be disposed of. Section 2896 also requires …

https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-follow

Mid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual

… Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … Mid Island Therapy Associates LLC Mid Island aka All About Kids on its Consolidated Fiscal Reports CFRs were pr …

https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manual

Reporting Unclaimed Funds to New York State

… State’s Abandoned Property Law requires certain entities to transfer abandoned money or securities to the New York State Comptroller’s Office of Unclaimed … States Abandoned Property Law requires certain entities to transfer abandoned money or securities to the New York …

https://www.osc.ny.gov/unclaimed-funds/reporters

DiNapoli: Village Fiscal Stress Declines Again

… to four in 2014, two in 2015 and one in 2016; Ten villages moved out of fiscal stress in 2016; and Twenty-eight villages …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-again

Inspecting Highway Bridges and Repairing Defects

… are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure … condition that, if left unattended beyond the next inspection, would become a clear and present danger. A Safety Flag designation pertains to a clear and present …

https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defects

DiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother

… Todd K. Baxter announced today. The defendant, Elona Roberts, was arrested in June. “Elona Roberts exploited her grandmother’s death to enrich herself. … defendant is taking responsibility for this major theft from the taxpayers of the State of New York and is returning …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmother

DiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft

… Former Tupper Lake Volunteer Fire Department Treasurer Timothy J. Brown was … Tour, using volunteer department money. I thank the Tupper Lake Police Chief Eric Proulx, Acting Franklin County … us hold Mr. Brown accountable." Brown, 53, of Tupper Lake, was charged with grand larceny in the third degree, a …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theft

Opinion 90-38

… the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use highway terminates when one … Whether the town highway superintendent is required to remove snow and ice …

https://www.osc.ny.gov/legal-opinions/opinion-90-38