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Conclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… budget proposal at a critical moment in our state’s history. As we continue our recovery we are faced with many … now and into the future. The Governor’s commitment to building the state’s reserves is something I have called for …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalXIV.3.A Overview – XIV. Special Procedures
… in this section of law. The Comptroller is responsible for the investment of State funds until they are needed to … of high-quality, short-term investments. It allows for separate accounting for individual fund receipts and disbursements AND the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clifton … , Middle Country Public Library and Otsego County . “In today’s fiscal climate, budget transparency and accountability for … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Clifton …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Honors Community Leaders During Italian Heritage Celebration
… Comptroller Thomas P. DiNapoli hosted a reception in honor of Italian Heritage Month on Oct. 23 in Tuckahoe, N.Y. … a resource for Italian-Americans to expand their knowledge of Italian history. Anthony L. Capicotto , past venerable, … Antonio Meucci Lodge #213, Order Sons and Daughters of Italy in America. Capicotto became a builder and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationExamination of Travel Expenses
… travel expenses incurred by a Department employee for calendar years 2013 and 2014. The objective of our … to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As reported in … $26,556.12 and $6,007.79 in travel expenses for calendar years 2015, 2016 and 2017, respectively, for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesFuel Purchases
… Authority had separate agreements with four counties, a school district, and a private company to supply fuel to its … are available. Other Related Audit/Report of Interest MTA Bus Company and New York City Transit: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 … Determine whether the City of Cortlands City noncontractual NC employees payroll …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… staying within the statutory limit. Three of 5 reserve funds were overfunded and potentially unnecessary. District … trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRoxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The … The District did not enter into written agreements with all professional service providers. The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Paris, in … Board did not ensure that complete and accurate accounting records were maintained, that bank reconciliations were … a timely manner or that an annual audit of the Treasurer’s records was performed. The Board did not formally adopt the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… company rather than directly to the businesses leasing those properties and creating jobs. The Agency does … directly to the businesses providing jobs and not to leasing agents. Establish and implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectWellsville Central School District – Financial Management (2017M-159)
… to accumulate to an excessive level and have not used funds from the retirement contribution reserve as budgeted. … and Board policy, to reduce any reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159North Colonie Central School District – Claims Processing (2013M-9)
… (District) is located in the Town of Colonie, Albany County. The District is governed by the Board of Education … its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Skaneateles Central School District – Records and Reports (2015M-154)
… repaid by the end of the fiscal year in which they were advanced. Key Recommendations Reconcile all bank account cash …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Adirondack Central School District – Financial Condition (2016M-184)
… Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184School Districts’ Energy Performance Contracts (2015-MR-1)
… Audit The purpose of our audit was to review the projected cost and/or energy savings achieved by the energy performance … The ESCO guarantees energy consumption savings and/or cost savings over the life of the EPC. The five school … districts are projected to realize the guaranteed energy cost savings totaling almost $9.1 million. Only three of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1