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Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… of financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial … contains the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350City of Amsterdam – Recreation Department (2023M-29)
… . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not support the number of tickets … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… $106,542 in unsupported cash disbursements were made to six Board members and the Chief. $44,820 for domestic flights and lodging in, among other places, Dallas, Texas; … Nashville, Tennessee. $32,093 for service and maintenance to vehicles the Company did not own or could not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163State Comptroller DiNapoli Releases Municipal Audits
… Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town is … fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal year. Key Finding The … operations funded by the general fund to other departments and districts accounted for in other funds. However, we found …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Application for Payments (ASAP) is an all-electronic payment and information system developed jointly by the U.S. … of its ASAP accounts. On a daily basis, OSC BSAO initiates payment requests based on the project’s Accounts Receivable balances. Payment requests are approved or rejected automatically based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Levy Growth Factors Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearTown of Chautauqua – Fiscal Stress (2013M-220)
… to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 … budgets and make amendments, as necessary, to the budget when revenue shortfalls become known. Implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… member Board of Commissioners (Board). Five commissioners are appointed by the Watertown City Manager and two are elected by the tenant population. The Board, which has … of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, which are impermissible. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… of our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s total …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Village of Allegany – Vehicle Fuel (2012M-308)
… audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … Village officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement … Village of Allegany Vehicle Fuel 2012M308 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately … Village of Spencer Financial Condition 2013M119 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of New Baltimore – Procurement Practices (2013M-203)
… Town officials stated that items were purchased through State or County contract but they did not confirm that they … that effect. Our comparisons of items and prices against State and County contracts indicated that the purchases were …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203State Comptroller DiNapoli Releases Municipal Audits
… policy. In addition, county officials did not provide cyber security training to IT personnel and county employees. …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2010 through August 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375DiNapoli: Springport Town Clerk Faces Criminal Charges
… District Attorney’s office. Waldron pleaded not guilty and is due back in Aurelius Town Court on June 28. Waldron’s …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesTioga County – Social Service Contracts (2023M-162)
… services intended to improve the well-being of residents is reduced. If contract performance measures are not properly …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Wayne – Justice Court (2013M-52)
… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. … comprising four councilpersons and the Town Supervisor. For the fiscal year ended December 31, 2011, the Town … 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to … Disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the … Supervisor in a timely manner. Ensure that all concession stand cash receipts and disbursements are accounted for by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013m