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SUNY Bulletin No. SU-155

… Code 405 and the continuation of deductions under Code 404. Affected Employees Employees who have an active … the affected employees’ deduction record to start Code 404. The biweekly deduction amount from Code 405 will be used as the biweekly deduction amount for Code 404. For employees who currently have an existing Deduction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuity

City of Yonkers – Budget Review (B6-15-15)

… Purpose of Budget Review The purpose of our budget review was to … revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. … approximately $460,000. The City continues to rely on fund balance for recurring expenditures. Revenue estimates for …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… (CEO) and Chief Operating Officer (COO) have the ability to make purchases, prepare checks and modify or delete data … of adequate controls increases the risk for disbursements to be made for non-School purposes and accounting records …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Rye City School District – Payroll (2024M-2)

… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures.  Paid six employees $2,097 in overtime wages without proper supporting documentation to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Ilion – Information Technology (2015M-34)

… 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, … experienced two information technology (IT) incidents in 2014 initiated by falsified email messages with a malware …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

… 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and accountability for …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1

Village of Richmondville – Disbursements (2012M-178)

… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … mitigating controls. Ensure that all the claims are listed on an approved abstract and audited by the Board, prior to payment, unless otherwise authorized by law. … Village of Richmondville Disbursements 2012M178 …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for … tax revenues and incorrectly estimated the amount of fund balance that would be available to finance operations. After …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

College at Brockport – Selected Employee Travel Expenses

… spend between $100 million and $150 million each year on travel expenses.  These expenses, which are discretionary … we audited travel expenses for the highest-cost travelers in the State, as well as other outliers.   One of these … (College) and had travel expenses among the highest in the State.  The employee’s travel costs totaled $143,258. …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

East Ramapo Central School District – Financial Condition (2013M-141)

… The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of … experienced both planned and unplanned operating deficits in its general fund over the last two fiscal years. These …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

College at Cortland – Selected Employee Travel Expenses

… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period ending March … were responsible for team travel expenses associated with in-state and out-of-state sporting events, including …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, … Village of Monticello in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Introduction – Travel and Conference Expense Management

… conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and … a lack of verifying mileage claims. All references in this guide to "employees" should be interpreted to mean …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Beacon City School District – Claims Auditing (2016M-20)

… Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in … and services when competitive bidding is not required by law, to ensure that the claims auditor has adequate criteria …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… reported as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

City of Olean – Budget Review (B17-1-3)

… the significant revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year … reasonable, and whether the City took appropriate action on our recommendations in the budget review letter issued in March 2016. Background …

https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3

XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management

… identifies the documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of … upon certain contractors with regard to contracts awarded pursuant to State Finance Law Article XI, the obligation to … by a covered agency of commodities or services, awarded pursuant to Article XI of the State Finance Law. For purposes …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentation

DiNapoli: Fix Delays With Child Support Payments

… operators to verify addresses and immediately update case records with any changes. System enhancements have also … issues, such as when a party related to a child support case is deceased. DiNapoli recommended OTDA: Develop specific …

https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-payments