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Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Village of Munnsville – Financial Operations (2012M-239)
… and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately $157,000 in the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsCollege of Geneseo – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these … were selected for audit. The coaches’ expenses related to team travel for sporting events, including transportation, meals and lodging and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: … to detect and prevent the approval and payment of duplicate claims. Periodically review and determine the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Wayne – Justice Court (2013M-52)
… 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 Philipstown – Financial Management (2024M-100)
… the budget development process or establish funds to help finance future expenditures. Key Recommendations Develop … sufficient estimates of revenues and expenditures based on historical trends and other known factors. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Comptroller DiNapoli Releases Municipal & School Audits
… statements, as required. Greenville Fire District – Investment Program (Orange County) District officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the district may have earned an …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… should be clear and unambiguous. Vague language can: (i) contribute to errors in interpretation by the contractor … as required? In addition, managers should be able to answer these questions for each contract term: How will the … does not perform as required? If managers are unable to answer the previous questions, the contract terms need to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationOpinion 89-31
… CHARTERS -- City Charters (right to hold recall election) LOCAL LAWS -- Recall Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not provide … a city is authorized under its home rule powers to adopt a local law providing for recall elections, such a procedure …
https://www.osc.ny.gov/legal-opinions/opinion-89-31What is a Defined Benefit Plan?
… plans, retirement assets are pooled, and the investment risk is shared. These plans are usually administered by … and retain qualified employees. Employers can reduce the risk of employee turnover, which can help cut training costs … With a defined contribution plan, the employer, employee or both make contributions to an individual retirement …
https://www.osc.ny.gov/retirement/members/defined-benefit-planProposed Regulations
… that clearly sets forth: i. any market premium or market discount; ii. the amount of debt proceeds to be used to pay issuance costs excluding underwriters' discount and State bond issuance charges [fees]; iii. the … the amount of proceeds to be used to pay the underwriters' discount; v. the amount of proceeds to be deposited to the …
https://www.osc.ny.gov/legislation/proposed-regulationsSUNY Bulletin No. SU-258
… To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools in … 2017-18 and the fiscal year beginning 2018-19, the PayServ chart of accounts must be updated to reflect the 2018-19 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-258-new-york-state-payroll-system-payserv-suny-fiscal-year-endState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … sales tax totaling $431 was not set aside for remittance to the state. Crown Point Central School District – Claims … have established adequate procedures over payroll to ensure that compensation paid and benefits provided to …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-587
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … should review the list below of Department Budget Table USA Rows for Positions Pools that contain chart of accounts … accounts data must be completed before June 22, 2017. This includes all position pools that contain chartfield strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-587-new-york-state-payroll-system-payserv-cuny-fiscal-year-endState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Town of Greene , Town of Kortright , City of Poughkeepsie and Summitville Fire Company . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Upstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate … timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the … July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), central New York’s only …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practices