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State Contract and Payment Actions in May

… Comptroller approved 1,326 contracts for state agencies and public authorities valued at $2.4 billion and approved more than 2.5 million payments worth nearly $15.6 billion. The office rejected 123 contracts and related transactions valued at $276.8 million and more …

https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-may

Travel Advisory No. 3

… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report …

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

State Agencies Bulletin No. 1597

… Purpose To request verification of the agency return address that will be displayed on employee Form W-2 … Immediately Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their … address is not correct, agencies must send an email to the Tax and Compliance mailbox providing the correct address …

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

Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)

… Purpose of Audit The purpose of our audit was to determine whether Company controls are … and reported and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. Background …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial

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

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …

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

Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans

… sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be eligible for this benefit, you must retire directly from public … service or within a year of separating from service. For most members, the maximum number of sick leave days …

https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leave

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

… (District) officials secured access to the network and financial application and developed an information technology … Although District officials restricted access to the financial application, they did not adequately secure access … accounts as soon as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a …

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

Oneonta City School District –Financial Condition (2013M-165)

… and Milford in Otsego County and the Town of Davenport in Delaware County. The District is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

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

… 267 building checks were performed and officials did not follow up with the employees to confirm the checks were conducted. …

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

Jamestown City School District – Financial Condition (2015M-120)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … for the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect to use approximately $800,000 of the remaining reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120

Westmoreland Central School District – Financial Condition (2014M-283)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

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

… approximately 3,000 summer residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

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

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

… $293,000. Delinquent taxes totaling $575,182 date back to fiscal year 2011-12 and officials cannot identify which … balances that may require a transfer from the general fund to pay remaining liabilities. About $700,000 of the Village’s $1 million fund balance may be needed to satisfy the liabilities. Key Recommendations Analyze the …

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

XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial …

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

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

… private and sensitive information (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not … Town officials do not maintain a complete and accurate computer inventory and have not developed an IT disaster …

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

… review is an essential and important deterrent to waste, fraud and abuse. I applaud the Legislature for taking this … oversight, accountability and transparency in state procurement. “By reviewing contracts before they are awarded, my office helps ensure the integrity of the procurement process and protects taxpayers, agencies, local …

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

Asset Forfeiture Escrow Fund

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

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

… audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal … $45.1 million. Key Findings The former Superintendent and Director of Business Services did not provide sufficient … revenues due. Key Recommendations Ensure that the Director of Business Services and Treasurer assign financial …

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