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Introduction – Travel and Conference Expense Management

… Payment of spousal and other non-employee travel with public funds. Reimbursement of travel expenses to employees even when the local government or school district's credit card was used for these expenses. … conferences for personal reasons at local government or school district expense. Missing or insufficient …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

College at Cortland – Selected Employee Travel Expenses

… control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs such as … sporting events, including transportation, meals and lodging.  Some of the coaches also incurred expenses for …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … the Board with sufficient monthly financial reports to allow it to adequately monitor and manage the Town’s financial …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County and is … accounting records for all receipts. … Salem Central School District Internal Controls Over ExtraClassroom …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process.  Maintain reasonable, …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes.  … were made without knowing what was purchased or whether the disbursements were for appropriate School purposes.  …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and increased accountability, …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Rye City School District – Payroll (2024M-2)

… report – pdf]  Audit Objective  Determine whether Rye City School District (District) officials ensured overtime was … District’s response letter.  … Determine whether Rye City School District District officials ensured overtime was …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Ilion – Information Technology (2015M-34)

… and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 … The Village’s disaster recovery plan did not provide for sufficiently frequent backup of critical data and did not …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… complete report – pdf]  Audit Objective Determine whether the former Town Supervisor (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

East Ramapo Central School District – Financial Condition (2013M-141)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … 2012-13 fiscal year, which is $800,000 more than the $7.4 million budget note issued to fund the deficit. District …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … District has an increased risk that its assets could be lost, stolen or misused. Key Recommendations Ensure the … are conducted at the frequency indicated in the District’s fixed asset inventory policy. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

State Agencies Bulletin No. 1946

… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … submit corrections  prior to November 19, 2021 . Requests for a gency name and address corrections may be directed to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-tax

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… and disbursements, credit cards, utility payments and payroll processing. Require supporting documentation for all …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… The Central New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a centrally located … when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized pay rates …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Town of Cortlandville – Fuel Purchases (2012M-171)

… that the Town paid the lowest price compared to available State and County contract prices. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

State Comptroller DiNapoli Releases Municipal Audits

… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Child and Dependent Care Credit

… subsidies from the New York State Office of Children and Family Services (OCFS) or the New York City Administration …

https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit

Village of Painted Post – Board Oversight (2017M-92)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … Review the Treasurer’s monthly reports and use them to monitor actual results against the adopted budget. Perform … records or engage the services of a public accountant to conduct the audit. … Village of Painted Post Board …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92