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Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)

… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259

South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)

… credit card purchases, did not have adequate documentation on file. Key Recommendations Adopt and maintain a policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financial

Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)

… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financial

Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)

… if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operations

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … any differences existed between bank records and her checking and savings account registers. The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)

… because the Treasurer had not reconciled the cash and bank balances. The Board does not perform, or contract for, … he did not reconcile those cash balances to the monthly bank statement balances. Because of these weaknesses, we selected …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m

Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)

… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial

Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)

… of claims prior to audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operations

DiNapoli: Fiscal Stress Remains Low Among Villages

… DiNapoli's Fiscal Stress Monitoring System has identified 10 villages and two cities in New York in some level of … fiscal year, which includes all counties, towns, 10 villages, and the majority of cities. DiNapoli's office … P DiNapolis Fiscal Stress Monitoring System has identified 10 villages and two cities in New York in some level of …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villages

Accounts Payable Advisory No. 49

… (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) effective April 1, … define the Invoice Received Date and how it is calculated in the SFS. XII.5.F.3 Adjusting the MIR Date New section to … reflect how payment terms are defaulted and can be changed in the SFS, as well as to explain how the payment terms work …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-payment

DiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington

… For every dollar New York sends to Washington D.C., it receives about 91 cents back in federal spending – compared to a national average of nearly $1.22, according to a report released today by … For every dollar New York sends to Washington DC it receives about 91 cents back in federal …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washington

DiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms

… Fund. Today, the state pension fund stands as a national model for accountability and transparency and has never been …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reforms

Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)

… Purpose To determine the implementation status of the 11 recommendations made in our initial audit report, … solely to the prevention, detection, and investigation of fraud and abuse. State oversight of MCOs must ensure that only eligible health care providers …

https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-follow

Opinion 88-32

… if a town determines to publish the names and addresses of only selected officials, its determination in this regard …

https://www.osc.ny.gov/legal-opinions/opinion-88-32

Opinion 88-26

… GENERAL MUNICIPAL LAW, §72-h; LOCAL FINANCE LAW, §11.00(a): A town may issue obligations to finance the construction … a State Police facility located within the town so that it can obtain the benefits of increased police protection … duties in rural areas and authorizes the acquisition of property in connection therewith. This provision, however, …

https://www.osc.ny.gov/legal-opinions/opinion-88-26

XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement

… IRS News Release: … Personal Vehicle Standard Rate Motorcycle Mileage Rate January 1, 2026 0.725 0.705 January 1, 2025 0.700 0.680 January 1, 2024 0.670 0.650 January 1, 2023 … capture amounts for taxable and nontaxable mileage. This results in two expense lines for mileage: One for the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-rates

Controls Over Cash Advance Accounts

… Purpose To determine whether the Office of Children and Family … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for … To determine whether the Office of Children and Family …

https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accounts

Passenger Vehicle Fleet Management

… employees in many agencies are routinely required to travel for various work reasons such as conducting … In recent years, our office performed 33 audits of travel expenses at State agencies and found issues with charges for non-travel items, vehicle rentals that were not adequately …

https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-management