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Management of Cash and Investments
… Our audit scope period was January 1, 2008 through March 31, 2011. Background The Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … appointed by the Village Mayor. Budgeted appropriations for the plant’s operations totaled $11.3 million for 2015. Key Findings The quality of the discharged treated …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mTravel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the … review official station and tax home designations to ensure the designations are appropriate. This includes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… and local law enforcement, his work led to more than 190 arrests and the ordered recovery of more than $54 million. …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerCheektowaga Central School District - Capital Project Management (2022M-90)
… [read complete report – pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90State Comptroller DiNapoli Releases Municipal Audits
… records. While the clerks generally recorded, deposited, and reported the fees, water rents and certain recreational fees, they did not always make … County) The board ensured disbursements were supported and approved. However, the board did not ensure the service …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… and available data. Review budget-to-actual reports on a monthly basis and use them to monitor current-year …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Rapids Fire Company – Credit Cards (2023M-86)
… [read complete report – pdf] Audit Objective Determine whether the Rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Wyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… meet and concerns of a recession grow. Inflation is still too high, and New York still has not regained all the jobs … meet and concerns of a recession grow Inflation is still too high and New York still has not regained all the jobs …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalState Agencies Bulletin No. 793
… immediately, the DOB must be entered in Personal Data for new employees who participate in the TIAA/CREF Retirement … Interface file to accept this information electronically for participating agencies. Affected Employees New enrollees … in PayServ. Agency Actions Agencies must enter the DOB for new enrollees to TIAA/CREF by following this path: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planSelected Employee Travel Expenses
… employee with travel expenditures totaling $212,573 for audit. Key Finding Most of the $212,573 travel expenses we examined for the one traveler were appropriate. However, College … supporting documentation is received and maintained for travel expenses. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s … returns if agencies do not respond to requests within 24 hours. Also, a delayed response to the Bureau’s request may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… SFS, Business Units must first request a single payment vendor ID from the Office of the State Comptroller’s Vendor Management Unit. Please refer to … for information on how to request a single payment vendor identification number. Business Units must then process a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressInspecting Highway Bridges and Repairing Defects
… action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the written …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsVillage of Spencer – Financial Condition (2013M-119)
… The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed … from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted … fund balance was also significantly underreported and several expenditure lines were reported inaccurately. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board has adopted budgets … the financial condition of the general, highway and lighting district funds has diminished in recent years, … deficits of $24,853, and $31,823, respectively, and the lighting district fund had unexpended surplus funds of only …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess … has generated operating surpluses of almost $1.86 million in the general fund. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… $510,000. Key Findings The Board manages the Agency as if it is a department of the Village of Fairport Office of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate … the Board with financial reports. However, the Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, … flow statement to assess the amount of cash available to pay Library/Museum expenditures. Require that all receipts be …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285