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XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need … clarification, or documentation from agencies during the voucher or expense report audit process. Agencies are … The Bureau of State Expenditures Bureau auditors may need …
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
… the appropriate military state (AA, AE, AP) from the drop down box. T302-ZIP TVOH-ZIP Zip Enter the military zip code. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… 1, 2012 through March 12, 2015. Background The Village of Fairport Industrial Development Agency is an independent … retain and expand businesses within the Village of Fairport. The Agency, which was created by State legislation … the Agency as if it is a department of the Village of Fairport Office of Community and Economic Development, which …
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)
… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Village of Spencer – Financial Condition (2013M-119)
… 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 … Village of Spencer Financial Condition 2013M119 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The audit covers the period January 1, 2008 to August 17, 2012. Background … To determine if the New York State Thruway Authority NYSTA inspects its …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTown of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… recommendation made in our initial audit report, Improper Medicaid Payments to a Transportation Provider (Report 2018-S-10 ). About the Program The State’s Medicaid program provides transportation to medically … recommendation made in our initial audit report Improper Medicaid Payments to a Transportation Provider …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followCheektowaga Central School District - Capital Project Management (2022M-90)
… Audit Objective Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided … oversight and managed the District’s Union East Elementary School capital project(Project) in a transparent manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Opinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of provisions … Whether the provisions of section 54a of the State Finance Law authorize the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-4
… pond within the village where such pond is an integral part of the village's drainage system and where the filled in … Finally, you indicate that the owners of certain of the properties surrounding the pond have asked the village to … on private property if the pond serves as an integral part of the village's drainage system and the undesirable …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-27
… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of … of a village located within the town are authorized to establish a joint fire district by resolution subject to a … discontinue the operation of its fire department. You ask how the town and village may proceed to establish a joint …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… gender identity or expression, religion, age, disability, sexual orientation or another protected characteristic. Hate … national origin constitutes approximately one-third, and sexual orientation/gender identity (LGBTQ+) almost 17%. In … year, nearly half of all hate crime reports carried an assault charge compared to 39% in 2018. 2023 data for areas …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 92-7
… the entire financial circumstances of the firefighter and his or her family, that the firefighter is indigent and that … provide personal financial relief to the firefighter and his or her family. You ask whether the Fishkill Exempt … moneys to aid a volunteer firefighter in the running of his business. You state that the firefighter is behind in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (planning board secretary … Whether the recording secretary of a town planning board may be employed by a local …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… gap in its five-year capital program. While we don’t yet know how the gap will be closed, we do know that the … MTA’s capital program, but the state and the city have not yet approved the MTA’s request for additional resources. As a … of $1.8 billion by 2019. Despite its efforts to keep costs down, spending is expected to total $15.1 billion in 2016, or …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
The State Education Department SED has stepped up efforts to combat chronic student absenteeism but an audit released today by New York State Comptroller Thomas P DiNapoli identified issues that could hinder SEDs efforts in this area
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeism