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State Agencies Bulletin No. 858
… Entry using earn code FRB. Only Social Security, Medicare, State and Local taxes will be withheld. “Fringe Benefit” and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008Town of St. Armand – Selected Financial Operations (2017M-142)
… water and sewer charges; and whether the Town had proper claims auditing procedures and the Supervisor provided … billed, collected and enforced. Twenty-six of 50 claims reviewed (52 percent) totaling $59,113 were not … and enforcing water and sewer charges. Audit and approve claims prior to payment in accordance with Town Law. … Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… that the Board is adequately reviewing and approving all claims prior to payment or that a semi-annual audit is … reports. Key Recommendations Review and approve all claims prior to payment to ensure that all claims have supporting documentation and are for legitimate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsVillage of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … revenues and appropriations and carefully monitor budgets to prevent the recurrence of annual operating deficits. Review and revise the procurement policy to address the use of competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Montauk Union Free School District – Financial Condition (2016M-168)
… and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Marion Central School District – Tuition Reimbursements (2016M-11)
… Purpose of Audit The purpose of our audit was to examine the District’s tuition reimbursements and … no final review is performed before payment is made to the employee. The District’s written employment separation process procedures do not contain steps to verify that employees have fulfilled any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Travel Advisory No. 3
… Effective 2/22/2024 Travel Status When an employee is on assignment at a work location 35 miles or more from both …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Olean – Budget Review (B1-14-1)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Sweet Home Central School District – Financial Management (2016M-207)
… reserve, properly report and use statutorily restricted money to pay debt in the debt service fund and return all other money to unrestricted general fund balance. Properly analyze …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “In a time of limited … For a copy of the audit, visit: http://www.osc.state.ny.us/localgov/audits/schools/2016/franklin.pdf … Franklin …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsTown 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 … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key … concerning the duties, records and procedures required for protecting the Town’s inventory of electronic equipment. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Village of Middleburgh – Fiscal Operations (2013M-10)
… is properly collecting, recording and disbursing Village funds. … Village of Middleburgh Fiscal Operations 2013M10 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… were obtained when purchasing goods through New York State Office of General Services contracts. The Board did not verify that the Village received State contract pricing for nine purchases and overpaid … verify that the price charged by a vendor awarded a State contract is correct by comparing relevant list prices, …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of … is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic … documentation. Particular attention should be paid to claims with the following characteristics: Missing documents …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCohoes Public Library – Governance and Operations (2015M-259)
… reports to the Board. The Board does not audit and approve claims prior to them being processed for payment by the City. … lines, revenues and expenditures. Audit and approve all claims before they are paid and ensure that Library staff provides the City with the Board-approved claims packets or abstracts signed by all Board members. … …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… were discovered in a joint investigation by New York State Comptroller Thomas P. DiNapoli, the New York State … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … education programs in-house. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … initiative to determine whether the use of travel money by selected government employees was appropriate, we … travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesWestmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Town of Bergen – Town Supervisor (2024M-30)
… taken corrective action. Appendix B includes our comments on issues raised in the Town’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30