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Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesDisability Retirement – Divorce and Your Benefits
… Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is no “service” … accrued to the date of the disability award (without reductions for early retirement). This calculation would …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementVillage of Cato – Water Financial Operations (2023M-145)
… Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing adjustments were made. Of 464 water … that should have been billed and collected and $1,296 in overbillings. 27 percent of the water produced (at a cost …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Bergen – Town Supervisor (2024M-30)
… Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor generally … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: … correctly and without verifying that cash balances in the accounting records were accurate. Overstated cash by …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State … were not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses and the inventory of devices required for …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Rhinecliff Fire District – Board Oversight (2024M-154)
… the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District … the Rhinecliff Fire District District Board of Fire Commissioners Board provided adequate oversight of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… machine and noise canceling headphones, were not included on the inventory records, making them more susceptible to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryElectronic Documents Submission System (EDSS)
… in Get Help Create Users and Assign Roles General Help for all transactions Procurement Contract/Amendment Help Revenue …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… activities and documentation for the daily lottery account. Key Recommendations Verify that disbursements are … manages the financial activities of the daily lottery account, retaining all ticket stubs sold and maintaining …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… for the 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of Department financial … not supported by appropriate documentation. The Treasurer does not provide adequate monthly reports. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsTown of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton … Village of West Hampton Dunes Financial Operations 2013M390 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Olean – Budget Review (B1-14-1)
… personnel costs. Ensure that the potential water and sewer rate increases be authorized by the Common Council prior to the adoption of the budget. …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Town of Lockport – Justice Court (2018M-36)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports … Town of Lockport Justice Court 2018M36 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Oswego – Financial Condition and Information Technology (2017M-290)
… the budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to … The highway fund also had a deficit unrestricted fund balance during this period of as much as $66,491. The Board …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Travel Advisory No. 3
… their official station and their home, they are considered in travel status and are eligible for reimbursement of travel … accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common … report with the rental car vendor. Reference: To view all updated information, please see the OSC Travel Manual . …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateOpinion 93-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the State Comptroller may obtain copies of annual financial disclosure statements filed with a local …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 97-11
… on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to establish financial disclosure … disclosure requirements) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to establish financial disclosure … authorities) PUBLIC HOUSING AUTHORITIES -- Officers and Employees (applicability of municipal financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-11