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Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… must be no greater than reasonably necessary. The law 6 also provides that conference travel must be for official … for non-employee travelers. Likewise, any increase in room rates due to an extra traveler should not be charged to a … their advances. 5 General Municipal Law, section 77-b (3) 6 General Municipal Law, section 77-b (2) 7 General Municipal …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSocial Media Use Policy
… OSC welcomes and encourages you to participate in the discussion on our social media sites. We encourage … you grant OSC permission to share or reproduce your post. In addition, by contributing to this site, you agree not to … compromise the safety or security of the public. Comments in support of or opposition to political campaigns or ballot …
https://www.osc.ny.gov/help/social-media-use-policyState Comptroller DiNapoli Releases Municipal & School Audits
… opt-out payments totaling $6,000. Officials were unable to explain why the former supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for … County) The board did not properly audit all claims prior to payment. Of 173 claims reviewed totaling $620,325, 96 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Academy Charter School – Credit Cards (Erie County) Credit card charges reviewed by auditors were not properly approved … included grocery, alcohol and restaurant purchases, and food purchases for “going away parties,” a teacher’s bridal … Additionally, the board treasurer did not review credit card charges in a timely manner. …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… data, and inability to recover from a network disruption. In addition, the district’s use of two central network … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … receipts totaling $4.8 million were not recorded on time in the supervisor’s accounting records, 11 disbursements …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… the sale of three properties, which officials plan to sell in 2022. However, the board has not developed alternative … record, report and disburse village funds and was arrested in February 2021 and charged with grand larceny, falsifying … business records, forgery, and official misconduct. In December 2021, she pleaded guilty to petit larceny and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… not ensure all collections were accounted for or deposited in a timely manner. Auditors determined deposits of 113 … The board did not designate an alternate signatory in the treasurer’s absence. The board also did not enter into … officials did not conduct online banking transactions in the most secure manner. Lisbon Central School District – …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2361
… exchange processing when SFS becomes available. Reversal funds will not be available to process a Report of Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsCity of Yonkers – Budget Review (B18-6-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … The lack of a contingency fund, along with the decrease in the City’s unassigned fund balance, leaves the City … cuts. Evaluate the expectation of receiving $5 million in specialized State aid and amend it as necessary. Develop a …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Opinion 88-3
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State … of villages shall be paid to the state comptroller in accordance with the provisions of section twenty-seven of … to " fines " and has no application to civil penalties . In conclusion, therefore, all fines imposed under the WCL, …
https://www.osc.ny.gov/legal-opinions/opinion-88-3State Agencies Bulletin No. 1082
… transactions using the new Earnings Codes beginning in Pay Period 11L, paychecks dated 9/22/11 Background New … track the number of hours worked, the specific program in which the extra service occurred, and to differentiate … EH1 REH EP1 REO ER2 REB ER3 REN Agency Actions Beginning in Pay Period 11L, agencies must submit Extra Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhDiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… and $26.8 million on a net present value basis over the life of the bonds. The bonds are scheduled to be delivered on … Tax-Exempt Refunding Bonds are rated AA+ Standard & Poor’s Ratings Services, Aa1 by Moody’s Investors Service Inc., AA+ …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedArea #12 – Information Technology Contingency Planning – Information Technology Governance
… and school personnel for the actions they must take in the event of a disruption and could significantly reduce … and can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local … IT contingency planning and backup procedures can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningAlbany Community Charter School – Financial Operations (2013M-185)
… to February 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of … with the Foundation that increases the fee from 1 percent in for the 2012-13 school year, to 1.5 percent for the … for the final year of the contract. With the increase in the fee percentage and the growth of the number of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Overtime Compensation – Legacy Reporting
… or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime … pay; Inconvenience pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationComptroller DiNapoli Releases School Audits
… District and the Three Village Central School District . “In an era of limited resources and increased accountability, … entries were made for interfund loans on fund ledgers. In addition, the district did not always pay employees at the … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… District and the Waterford Volunteer Fire Department . “In today’s fiscal climate, budget transparency and … procedures for auditing claims and signing checks were not in compliance with town law. Pultneyville Fire District – … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Oversight of the Educational Opportunity Program
… for, among other things, ensuring that EOP funds are used in a manner consistent with both the Guidelines and the State … and served 5,969 EOP participants. Expenditures for EOP in State fiscal year 2023-2024 totaled $38.6 million. Key … Key Recommendations Ensure that campuses participating in EOP are using EOP funds for allowable purposes under the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programTidal Basin Government Consulting, LLC
… authorized by the Division. Certified that $1.6 million in travel expenses were justified without designating the … consultants’ home addresses to determine whether they were in travel status and therefore due travel reimbursement. Paid … for travel expenses that did not comply with requirements in the OSC Travel Manual, as required by the contract. …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcPerformance Incentive Program
… (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by design, directed the … how the employees met or exceeded performance criteria. In comparison to other Upstate New York transportation …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-program