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Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … initiative to determine whether the use of travel money by selected government employees was appropriate, we … procedures (absence of original receipts) for one employee who separated from the Department in February 2011. We …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and … other things: Denial of reimbursement to employees who do not submit required and appropriate documentation of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for proper district purposes. However, the board’s failure to adequately audit claims and approve the abstract prior to the treasurer making payment on the claims creates a …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCity of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … the risk will remain increased that all moneys due to the City will not be received, recorded and deposited …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Southold Union Free School District – Claims Processing (2013M-183)
… the purchasing agent did not always formally approve all purchases prior to ordering goods and services. We …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Hampton Bays Union Free School District – Claims Processing (2013M-333)
… the purchasing agent did not always formally approve all purchases prior to ordering goods and services. We …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Opinion 88-35
… software or programming services); (combination of purchase of commodity and professional services) -- Sole … a proposed method of procuring computer software. You state that the city proposes to hire a consultant to … on a particular make of software if the municipality can objectively demonstrate that efficiency and economy will …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 88-36
… of substantive law (see Teddy's Drive Inn, Inc. v Cohen , 47 NY2d 79, 416 NYS2d 782, 390 NE2d 290; Fiorini v …
https://www.osc.ny.gov/legal-opinions/opinion-88-36The Case for Building New York State’s Rainy Day Reserves, December 2019
The national economy has now been growing for more than a decade – a lengthy expansion, by historical standards.
https://www.osc.ny.gov/files/reports/budget/pdf/rainy-day-reserves-2019.pdfComptroller DiNapoli Releases Municipal Audits
… 2011 through April 2013, department members did not always sign the daily member attendance record and not all overtime … on his timesheet and four officers were paid for days off to which they were not entitled. Further, leave time …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases State Audits
… ended March 31, 2014, net assessable expenses for the acts total about $19.9 million. DMV has adequate procedures in … and minimal oversight by both the central and regional offices. Several regional offices are also at increased risk … resulting in a net understatement of $144,592 in the total assessment of about $204 million. The errors were …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … 30, 2019, the District overfunded one reserve by $820,000. South Colonie Central School District – Allocation of Personnel Costs (Albany County) District officials accurately allocated …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s timekeeping procedures for the period July 1, 2011 to April … The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… (SEIT) to children with disabilities between the ages of three and five. The New York City Department of Education (DoE) paid All Services tuition and fees … year ended June 30, 2011 had not been prepared at the time of our audit. Moreover, All Services had ceased providing …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualArea #9 – Wireless Network – Information Technology Governance
… written policies and procedures; Determining the optimal number, physical location and broadcasting power of wireless … technology and security can be found in the Office of the State Comptroller’s publication entitled Local Government …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkOpinion 88-5
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); … reduction of benefits) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… (Board) has adequate procedures in place to accurately report its assessable expenses related to administration of … is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering … Key Recommendations Ensure the adjustments noted in this report are included in the 2013-14 assessment. Provide …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31State Comptroller DiNapoli Releases School Audits
… District , Southold Union Free School District and the Webster Central School District . "In an era of limited … being overstated by a total of 9.5 days valued at $3,623. Webster Central School District – Financial Condition (Monroe … District Southold Union Free School District and the Webster Central School District …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… (Board) has adequate procedures in place to accurately report its assessable expenses related to the administration … is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering … the recommendations contained in our prior audit report (2014-S-43). Key Recommendations Ensure that the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014