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XIII.10 Overview – XIII. Employee Expense Reimbursement
… This section provides Agencies with guidance on how to process a refund owed to the State by an employee using the Statewide Financial … occur for various reasons. For example, an employee may have: (i) received a duplicate payment, (ii) been paid in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Chautauqua – Fiscal Stress (2013M-220)
… reasonable budget estimates for the general town-wide fund and did not properly monitor and control actual activity … and over-expended appropriations, the general town-wide fund experienced operating deficits in the 2010, 2011, and … years. Consequently, the general town-wide unrestricted fund balance declined from $450,949 at January 1, 2010, to a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. County of Greene – Information Technology … plan, fund balance policy and reserve policy. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … special district. Provide monthly financial reports to the Board that include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and special …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Tri-Valley Central School District – Budgeting (2014M-094)
… Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 … experienced accumulated operating surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Village of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … five-member Board of Trustees. General fund appropriations for the 2013-14 fiscal year were $835,790. Key Findings The … the Board did not consider the results of operations for the previous year when budgeting for the following year. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Service-Disabled Veteran-Owned Businesses
… (SDVOBs) by providing them increased opportunities for procurements with our office. New York State's SDVOB … to increase their participation in State contracts, with a goal of 6% of statewide agency discretionary spending. By … veterans within New York State contracting. Get Certified To conduct business with the Comptroller’s …
https://www.osc.ny.gov/state-vendors/sdvobCity of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school district located … accounting records. … Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialCity of Amsterdam – Recreation Department (2023M-29)
… records for the beverage events . As a result, there is a substantial risk that not all collections were remitted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the … August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation … information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located … stand, totaling $12,229 for the years 2010 through 2012 to the Supervisor. Disbursements were made directly out of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… based on a member’s tier, retirement plan and retirement status using specific information the member provides. … Reader to save a completed DRO proposal for your own records. See Submitting a DRO for instructions on sending …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTown of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Unified Court System Bulletin No. UCS-148
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Section 37 of Judiciary Law and implementation legislation for collective bargaining agreements. Effective Date(s) … Criteria Employees must have been on the payroll for 120 full work days from 4/1/08 through 3/31/09 to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevityOpinion 91-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-7CUNY Bulletin No. CU-643
… Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… $187,000. Questionable Payments FIDA made a $42,000 contribution to the village in 2014 but had no basis for the … $250,000 in assets to the FLDC and also made an annual contribution to the village, totaling $10,560 for the 2014 … a contract stipulating the services to be covered by this contribution. In addition, all FURA disbursements are made …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agencies