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Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … we audited travel expenses of high-cost travelers in the State, each of whom incurred over $100,000 in travel expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… the year. Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the … amounts actually available. As a result, the general fund balance declined by $82,000 from 2008 to 2012. Consequently, … already occurred. The general fund ended 2012 with a cash balance of $15,630. Key Recommendations Establish a policy …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… information, clarification, or documentation from agencies during the voucher or expense report audit process. Agencies … additional information, clarification, or documentation during the voucher or expense report audit process, Bureau … information clarification or documentation from agencies during the voucher or expense report audit process …
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
… This section provides Business Units with guidance on how to process payments to a military address using the Statewide … - Requesting a Single Payment Vendor ID for information on how to request a single payment vendor identification number. … This section provides Business Units with guidance on how to process payments to a military address using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
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)
… violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, … Comply with the Foundation Agreement and not use the principal of the Foundation investment account. Require a …
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)
… The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed … We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… 2013 fiscal year are approximately $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the … The Board did not develop a multiyear financial and capital plan to address the Town’s long-term priorities. Key … basis. Develop a comprehensive multiyear financial and capital plan that projects operating and capital needs and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Inspecting Highway Bridges and Repairing Defects
… Between January 2008 and July 2012, 610 flags were issued on NYSTA-owned bridges, including 22 red flags. Key Findings … bridges. Key Recommendations Inspect all highway bridges on time and report the red flags to DOT within one week, as … Management and Oversight of Structural Defects on Highway Bridges (2012-F-18) …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsTown of Big Flats – Financial Management (2013M-170)
… The Town of Big Flats is located in Chemung County and has a population of approximately 7,700. The Town is governed by … reports from the Supervisor, it did not develop and adopt accurate budgets that were based on realistic estimates … $1.86 million in the general fund. Key Recommendations Adopt budgets with realistic estimates of anticipated …
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)
… payments for a period of six years. If the information is incomplete, unacceptable, or false, any Medicaid payments …
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)
… $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders … timely to the New York State Education Department (SED) for approval. Key Recommendations Transparently share capital …
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)
… as required by New York State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal … 30 and New York State Village Law (Village Law) Section 4-408. Although our review did not identify any significant 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)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Submitting Final Service and Payment Information – When Employees Retire
… additional service credit for unused, unpaid sick leave. What You Need to Do Immediately after submitting your monthly … we will: Enclose with the letter. Provide a link to in the Retirement Online notification. Note: For information about … employees’ information electronically. After the new page is released, NYSLRS will no longer accept the paper form. For …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-service-and-payment-informationNY-Sun Incentive Program (Follow-Up)
… by the PSC for NY-Sun, including: confirming geographic equity of investment; ensuring the NY-Sun projects are … inspected for quality assurance, and that deviations from policy are properly documented. Key Finding We found the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… State Comptroller and continue to lead efforts to fight public corruption. Since 2011, Sheingold was deputy … and counsel for Investigations. He spearheaded DiNapoli’s initiative to safeguard public funds by exposing fraud and corruption. Partnering with federal, state and local law enforcement, his work led to …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerOpinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy … 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
… ask whether, assuming that the village is authorized to do the work, bonds may be issued to finance the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 90-27
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN … how the town and village may proceed to establish a joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-90-27