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Overview – Travel and Conference Expense Management
… conference expenses. One of the purposes of this guide is to provide you with an overview of key elements that you … of the local government or school district. In addition to policy development, this guide also includes practical … travel forms; using credit cards and cash advances to pay for travel; extension of travel for personal reasons; …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewWest Seneca Central School District – Financial Condition (2014M-381)
… unexpended surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Opinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Comptroller DiNapoli Releases School District Audits
… (Westchester County) Due to the planned shutdown of Indian Point Nuclear Power Plant, district officials are …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… transactions without detection. Copiague Fire District – Mechanic Shop Operations (Suffolk County) The … and equipment for personal business. Auditors observed the senior mechanic fixing six privately-owned vehicles during … on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The board also …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsXVI.3.K Interim Reporting – XVI. Financial Reporting
… Policy References: National Council on Governmental Accounting (NCGA) Statement 1 GASB Codification Section 2900 … certain financial statements on an interim basis. Process and Document Preparation: Interim financial reporting relates … Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingComptroller DiNapoli Releases State Audits
… City Transit Paratransit Division - Access-A-Ride Accident Claims (2012-S-12) Federal law requires the MTA to provide …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsPublic Welfare – 2021 Financial Condition Report
… in recipients, a 15 percent increase in normal benefit levels authorized by federal COVID legislation, and the …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareCity of Long Beach – Budget Review (B20-7-3)
… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/sherrill-2019-251.pdfDiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … overall fiscal health. Auditors found that real property tax or utility payments and/or penalties totaling more than … for which reimbursement was not received from the Federal Emergency Management Agency until 2012. Town …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-315
… units (Bargaining Units 87, DR, F8, G9, S9, SA, SD, SG, SK, SN, SR and SY) for the period April 1, 2021, through … 2023. Thereafter, in August 2023, August 2024 and August 2025, eligible employees may elect to receive a cash payment … Time Exchange Program shall not be part of basic annual salary and shall not be pensionable. Tax Information: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programDiNapoli: 23 School Districts Designated in Fiscal Stress
… also reviewed environmental risk factors, which can often increase the chance of fiscal stress, such as having a high …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressNew York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … in March and April, the unprecedented scale of losses due to the COVID-19 pandemic leaves a daunting path ahead for the …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Town of East Greenbush – Justice Court Operations (2016M-60)
… our audit was to examine the Court’s financial operations for the period January 1, 2014 through June 30, 2015. … collections in 2014 totaled approximately $598,000 for fines, fees and surcharges and $42,000 for bail. Key Findings Court personnel did not complete …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… The Audit Committee’s audits only included a review of cash disbursements. The Treasurer does not prepare proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and … Transportation State Aid and ExtraClassroom Activity Funds 2017M182 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Use of Electronic Benefit Cards at Prohibited Locations
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followGermantown Fire District – Board Oversight (2014M-166)
… $4,800 when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Town of Victory – Justice Court (2013M-66)
… of Court liabilities for comparison with available cash. Use a formal review process when conducting annual …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66