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Travel Advisory No. 3

… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the … Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update

City of Fulton – Fiscal Stress (2013M-310)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …

https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310

State Agencies Bulletin No. 1767

… of the agency address that will be displayed on Employee Form W-2 for 2019. Effective Date(s) Immediately. Agency … email. NOTE: Changes made to the agency return address for Form W-2 also change the return address for direct deposit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-tax

State Agencies Bulletin No. 1597

… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the email. NOTE:  Changes made to the agency return …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-tax

Village of Sidney – Financial Activities (2023M-14)

… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance totaled $2.5 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

City of Olean – Budget Review (B1-15-2)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling …

https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2

XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature in accordance with … Standards Board (GASB); the standard-setting body for governmental accounting and financial reporting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overview

Town of Salina – Information Technology (2013M-256)

… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

DiNapoli Statement on Legislation Restoring Contract Review Authority

… to waste, fraud and abuse. I applaud the Legislature for taking this important step to increase oversight, … Elijah Reichlin-Melnick and Assemblyman Kenneth Zebrowski for sponsoring this legislation, and Senate and Assembly … Oversight: OSC's Contract Review Safeguards Public Funds … New York State Comptroller Thomas P DiNapoli issued …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authority

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were performed and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Montauk Union Free School District – Information Technology (2022M-137)

… the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)

… Board has not developed a multiyear financial and capital plan to address the Town's long-term priorities. The Clerk … tax collections to the Supervisor on a weekly basis as required and did not deposit property tax moneys in a timely … Develop a comprehensive multiyear financial and capital plan. Remit tax moneys and the interest and penalties …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369

DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth

… Partners for Growth (HPG) was charged with Grand Larceny in the Fourth Degree and Falsifying Business Records in the First Degree for allegedly stealing $1,711 in cash from the HPG’s Annual Fourth of July festival and …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growth

Village of Nichols – Financial Condition (2013M-50)

… Mayor. The Village’s annual budget for the 2012-13 fiscal year is $101,711, funded mainly from real property taxes, … Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen expenditures of $89,500 for … expenditures and make budget modifications throughout the year. Consider including a contingency appropriation it its …

https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets and ensuring positive financial results. Key Findings Town … effectively manage the financial condition of the water and sewer districts. We found the following: Officials did …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

Asset Forfeiture Escrow Fund

… Comptroller Local Government and School Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed …

https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fund

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of … District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District … over the District’s financial operations. They both failed to properly assign users within the financial software, and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… him more than $6,000, before his actions were discovered in a joint investigation by New York State Comptroller Thomas … appreciate the work of the Office of the State Comptroller in bringing about this arrest. The highest standards must apply in public service and public employment,” District Attorney …

https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge

City of Olean – Budget Review (B1-13-2)

… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year … issued in March 2012. The City’s proposed budget complies with the property tax levy limit set by statute. Key …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2