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Standardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to incur travel or conference expenses. This form should be … audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsCity of Amsterdam – Budget Review (B20-5-8)
… recreation funds accumulated as of June 30, 2018. On June 25, 2020, the City issued bond anticipation notes totaling … property registration fees, metered sewer rents and golf course fees which may not be realized. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8DiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… we appreciate the confidence CRF has placed in us,” said Timothy J. O’Neill and Eric S. Lane, global co-heads of the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsState Comptroller DiNapoli Releases Audits
… may not have been procured in the most economical manner and in the best interest of the taxpayers. District officials … professional service providers without seeking competition and used a request for proposals (RFP) process to select … providers who were selected based on RFPs issued in 2013 and 2014. Somers Central School District – User Accounts and …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsNYS Common Retirement Fund Reports First Quarter Results
… Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2019-20 was 3.38 percent for the three-month period ending June 30, 2019, raising its estimated value to $216.2 billion, according to New York State Comptroller … Funds Fund estimated return in the first quarter of the State Fiscal Year SFY 201920 was 338 percent for the …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… , an easy-to-use search tool for the public to see how their tax dollars are being spent. This is the fifth … in an easy-to-use format. New Yorkers should be able to see how their state and local governments are spending their … an easytouse search tool for the public to see how their tax dollars are being spent …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomIT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two concepts … defense-in-depth. These concepts highlight the importance of looking at internal controls both individually and … by someone with malicious intent and is considered a best practice by IT security professionals. A combination of …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… Quebec, resulted in 47 deaths and liability for the accident caused the rail carrier involved to enter … and damages to property and natural resources due to accident involving the release of crude oil; To detail … prevent the release, or combustion of petroleum in a rail accident; and To describe company policies to ensure that …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilDual Employment
… State agencies are working their required hours at each job. The audit covered the period April 1, 2010 to March 31, … Such employment may not interfere with the employee's job responsibilities or represent a conflict of interest. Key … State agencies are working their required hours at each job …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentSchuyler County – Treasurer’s Office (2014M-186)
… Purpose of Audit The purpose of our audit was to examine the operations of the Treasurer’s office for the … prepared and subsidiary accounts were not reconciled to control accounts. As a result, County officials did not … delinquent tax accounts or the total amount of taxes due to the County at any time during the year. Officials did not …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… State Common Retirement Funds Fund investment return was 951 for the state fiscal year that ended March 31 2022 …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the district and his snow plowing business. Contrary to New York State Town Law, the treasurer paid certain claims … they complete or review all bank reconciliations. Town of New Hudson – Tax Collection (Allegany County) Although tax …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Caton No. 1 Fire District – Financial Oversight (2013M-262)
… The District is governed by an elected five-member Board of Fire Commissioners. The District’s 2013 general fund … primarily with real property taxes. Key Findings The Board did not establish or implement adequate internal … officials could not provide us with a Board-adopted code of ethics during our audit, only a code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Village of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial … 1, 2011 through April 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County … Village of Oxford Justice Court Operations 2013M219 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219City of Mount Vernon – Budget Review (B21-6-3)
… sources, including fund balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3State Agencies Bulletin No. 2380
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … Licensure, and Exam Fee Reimbursement is considered a taxable fringe benefit. As such, it is supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025State Agencies Bulletin No. 2278
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … Licensure, and Exam Fee Reimbursement is considered a taxable fringe benefit. As such, it is supplemental taxable … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2278-certification-licensure-and-exam-fee-reimbursement-clefr-2024-0School of Professional Studies – Controls Over Bank Accounts
… Purpose To determine whether there was fraud, waste, or abuse in the use of funds held in … To determine whether there was fraud waste or abuse in the use of funds held in …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsPerformance Based Bus Safety Program
… has effectively implemented the Performance Based Bus Safety Program (Program) by focusing sufficiently … the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department began to implement the Program by revising its bus inspection program to focus less on high-performing …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programGovernment-Wide Financial Data – 2022 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data