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XIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… General Service Administration (GSA) for travel within the continental US (CONUS) and by the Department of State for travel outside the continental US (OCONUS). By adhering to these allowances, … the year. Since rates for travel to locations outside the continental United States are updated frequently and New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesAccidental Death Benefit – Article 14 Benefits
… Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident, … than one child, parent or other dependent. If the total of all the accidental death benefit payments is not more than … had to be filed within two years of your date of death). *All beneficiaries would be eligible for annual COLAs after …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… 17 cities with non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesSyracuse City School District – Information Technology (2025M-129)
… complete report – pdf] Audit Objective Did Syracuse City School District (District) officials adequately manage nonstudent network user accounts and develop and adopt an information … July 1, 2024 – May 16, 2025 Understanding the Audit Area School district officials must manage network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Town of Steuben – Transparency of Fiscal Activities (S9-25-39)
… [read complete report – pdf] Audit Objective Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … recorded in the accounting records, provide the Board with all necessary monthly financial reports, and ensure Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Travel Advisory No. 5
… . If the agency does not follow these requirements, the official record must be retained in a central location – … not permitted to allow individual travelers to retain the official records. Bulkload agencies must retain documents to … Individual travelers are not permitted to retain the official records. The retention of supporting documentation …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseFranklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control … follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Campbell-Savona Central School District – Budget Review (B2-16-6)
… reasonable. The District consistently appropriates fund balance that is not needed to fund operations. The unemployment reserve is overfunded. The reserve has a balance of $116,081, which is almost 25 times the average … Consider decreasing real property taxes by using fund balance and reserve funds to finance operations as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Village of Endicott – Budget Review (B4-16-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … funds’ tentative budgets are not balanced and include a deficit of approximately $236,000 and $206,000, …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Suffern – Budget Review (B17-6-8)
… expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Davenport – Transparency of Fiscal Activities (S9-25-28)
… agree with our recommendations and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
Did the Town of Pamelia Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial … Did the Town of Lewis Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and membership ensure … 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that disbursements have adequate … Did the South Hornell Fire Protection Company Inc Company Executive Board Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… maintained timely, complete and accurate accounting records and reports to allow the Town Board (Board) and … did not maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor … paid additional costs of $51,400 to have the accounting records created, the annual financial report (AFR) for 2020 …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185City of Newburgh – Budget Review (B6-15-24)
… to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance Law requires all … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … the appropriation for the New York State Police and Fire Retirement System is underestimated by $348,773. The City …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Niskayuna Central School District – Financial Condition (2012M-218)
… on the appropriate level of fund balance to maintain, and the purpose and intent for establishing each reserve fund, the manner in which the Board will fund and maintain each reserve fund, the optimal or targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and … a population of approximately 1,500 residents. The Village is governed by a Board of Trustees which comprises four … access to the IT system and financial software application is provided to a specified person based on the needs …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Opinion 95-20
… (Surrogate's Court Procedure Act). Section 2402 requires payment of a fee upon the filing of a petition to commence a … Subdivision 9, paragraph (a) of section 2402 requires payment of a fee of $35.00 for the filing of a petition for … or seven" ( Id. ). If the underlying purpose of the law were simply to raise revenue, we believe the court would …
https://www.osc.ny.gov/legal-opinions/opinion-95-20