Search
Village of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … that relied too heavily on appropriated fund balance as a financing source. As a result, the financial condition of … had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… activities for the period October 1, 2012 through March 12, 2015. Background The Village of Fairport Industrial … benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 … through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Saranac Central School District – Payroll (2015M-298)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, … operates four schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… which was granted a five-year charter by the Board of Regents of the University of the State of New York in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mNorth Shore Central School District – Fuel Inventory (2017M-89)
… of our audit was to evaluate the District’s controls over fuel inventory for the period July 1, 2015 through December … included the date, stick reading in inches, gallons of fuel in the tank (physical inventory), and a running analog … March 2016, the department also began using an electronic fuel monitoring system that tracks the actual gallons …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City of Binghamton – City Operations (2015M-280)
City of Binghamton City Operations 2015M280
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to December 31, 2012. Background The Town of Summerhill is located in Cayuga County and has … Town of Summerhill Fund Balance and Budget Monitoring 2013M27 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Wyandanch Union Free School District – Budget Review (B23-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … percent, more than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Big Flats – Financial Management (2013M-170)
… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Travel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … employee maintains residence) must be designated in the best interest of the State and not for the convenience of an … There may be adverse tax consequences to the employee when (i) the agency head designates an official station that …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelState Comptroller DiNapoli Releases Municipal Audits
… oil costs. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 793
… of 2006, the U.S. Department of Labor has issued a Final Regulation regarding Qualified Default Investment … their own investments. In order to comply with this Final Regulation, TIAA/CREF has notified OSC that OSC must begin to … to one of the four QDIA established in the DOL's Final Regulation. Effective immediately, the DOB must be entered in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment applies to the signature of the contractor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureIX.12.K Functional Clearance Patterns – IX. Federal Grants
… federal funds until such checks clear the state's bank account or EFT settlement occurs. To calculate CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsIX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from … the CMIA, the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the … A check clearance pattern projects the amount subtracted from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Villages – Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… account at the time of submission of the expense report for the fund advanced and the business purpose for which the fund was advanced. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetCUNY Bulletin No. CU-838
… Dates: Effective in paychecks dated July 24, 2025, for Institution Current and August 7, 2025, for Institution Lag employees. OSC Actions: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changes