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Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… by law. Ensure that the Highway Superintendent complies with its adopted procurement policy. Conduct a proper audit …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Operational Advisory No. 8
… for the preceding calendar year. Beginning February 2025, payees will receive the outreach letter approximately …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… States. The per diem rates vary by location and year. In some cases, a traveler may be entitled to only a portion of the NYS M&IE per diem rate. In these cases, the traveler may be reimbursed up to 80 … applies. The maximum per diem rates are updated annually in the Statewide Financial System to coincide with federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownState Comptroller DiNapoli Releases Audits
… Social Security numbers were not available, such as name, date of birth, and gender. Furthermore, DOH did not have a …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides refuse …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mLocust Valley Water District – Budgeting (2013M-179)
… internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. … of Mill Neck and Matinecock. The District’s total revenue for 2012 fiscal year was approximately $2.2 million. The … The Board frequently over-estimated budgeted expenditures for the 2009 through 2012 fiscal years, and also appropriated …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley Stream, Garden City … Floral Park, West Hempstead and a portion of Malverne in Nassau County. The District is independent and governed by …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Hampton Bays Union Free School District – Claims Processing (2013M-333)
… were confirming purchase orders which were prepared after the invoice was received from the vendor. For example, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Delevan 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 adequate to ensure that financial activity is properly recorded and … adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTravel Advisory No. 3
… Effective 2/22/2024 Travel Status When an employee is on assignment at a work location 35 miles or more from both … they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Friendship Central School District – Fund Balance and Reserves (2022M-55)
… the Friendship Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of $2.3 million (8 percent) in the three fiscal years … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Town of Salina – Information Technology (2013M-256)
… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key … concerning the duties, records and procedures required for protecting the Town’s inventory of electronic equipment. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: finrep@osc.ny.gov Guide to Financial Operations REV. 01/01/2017 … This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli Statement on Legislation Restoring Contract Review Authority
… “By reviewing contracts before they are awarded, my office helps ensure the integrity of the procurement …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityVillage of Nichols – Financial Condition (2013M-50)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background … members including the Mayor. The Village’s annual budget for the 2012-13 fiscal year is $101,711, funded mainly from … 2011-12 the Village had unforeseen expenditures of $89,500 for increased water costs and major flood damage. Because the …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… and sewer districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. … and monitor the budgets throughout the year. Develop a plan to address the negative fund balances in the water and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Jamestown 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-120Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Village of Sidney – Financial Activities (2023M-14)
… the airport is self-sufficient. Collect delinquent real property taxes. Maintain proper accounting records and …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14