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Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The … Comptroller updated Sections XIII.3 – Record Retention – Travel and Expense and XIII.4 – Employee Travel Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… The purpose of our audit was to examine the Department’s internal controls over financial operations for the period … to the bylaws and provided insufficient oversight of the Treasurer's financial duties. Although the Treasurer maintained financial records, she did not keep …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint Sewage … Treatment Facility Capital Project (Project). Key Findings City officials properly planned and monitored the Project by: … Determine whether the City of Binghamton City properly planned and monitored the …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Mount Pleasant – Financial Condition (2013M-303)
… 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at … $2.4 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the District’s financial condition by ensuring that budget … with permissive referendum and public notice requirements. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… maintain vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Washington – Information Technology (2013M-164)
… to adopt an information breach notification policy, in the event that private information is compromised, Town officials … Develop a disaster recovery plan to ensure that in the event of a disaster, the Town will be able to perform …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Audits of Local Governments: About Our Audits
… control Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsComptroller DiNapoli Releases State Audits
… and the timeliness of billing. However, bill preparation is a very time-consuming process and billing frequency for each site is about once a year at most. In addition, the bills do not … delays recovery of some state costs until the next bill is prepared. Auditors reviewed 21 bills for eight sites and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-45
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … to draw against the entire amount of the line all at once or in increments. Interest would be payable monthly … such notes are authorized and issued during a fiscal year at a time subsequent to the date of the adoption of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… provisions, File No. 3046 concluded that: ". . . there is grave doubt that the current debt service of $7,000 (for … can be used for current purposes on the basis that it is an unexpended balance of an appropriation." We note that 4 … of paying debt service on the bonds. Further, there is nothing in section 165.00 which restricts the use of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… new report by State Comptroller Thomas P. DiNapoli details how chronic absenteeism rates among New York public and … A new report by State Comptroller Thomas P DiNapoli details how chronic absenteeism …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and partially implementing the fourth. State University of New York – Determination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) The State University of New York’s (SUNY) Residency Policy (SUNY Policy 7810) …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-574
… dates may be eligible for the General Salary Increases: Is in Department 70XX0 or 70XX2; and Is in a BU identified in the chart in Affected Employees and … or Leave without Pay. Additional eligibility criteria is provided in the memorandum issued by Carmelo Batista, Jr. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salaryState Comptroller DiNapoli Releases School Audits
… School District , Guilderland Central School District and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … School District Guilderland Central School District and the South Jefferson Central School District …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Kortright , City of Poughkeepsie and Summitville Fire Company . "In today's fiscal climate, budget transparency and … incurred a revenue shortfall of $550,000. Summitville Fire Company – Cash Receipts and Disbursements (Sullivan County) Company officials have ensured that disbursements were for …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Tuition Assistance Program – CUNY York College
… for State financial aid. Background York College (York) is a senior college within the City University of New York (CUNY). It was founded in 1966 and is located on a 50-acre campus in Jamaica, Queens, New York. … teacher education and other professional programs. York is also home to the CUNY Aviation Institute and the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Cattaraugus … offenders and locate crime victims to whom restitution is owed. Town of Maryland – Financial Management (Otsego …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsRockland County – Budget Review (B6-13-6)
… an additional revenue shortfall of $2 million. If property is not sold, the County will experience a revenue shortfall of $2.4 million in 2013. It is unlikely that the $550,000 contingency appropriation will … to reduce other appropriations if savings of $4.3 million is not achieved for the early retirement incentive. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6