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Introduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Department’s financial operations for the period January 1, 2012 through September 29, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports … reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Kendall – Justice Court (2013M-130)
… the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… Page was charged with grand larceny and corrupting the government for allegedly scamming the village out of $25,988 for health insurance benefits for her family, State Comptroller Thomas P. DiNapoli announced today. Page is … actions. She retired from the village on June 1, 2019. “Ms. Page allegedly abused her position to create her own …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyRome City School District – Multiyear Planning (2021M-144)
… to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends … deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. … operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Crawford – Town Clerk (2021M-82)
… generally agreed with our findings and indicated they have begun to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Fiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring … aid, that may contribute to fiscal stress. Below is an interactive map showing the percentage of municipalities that …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsSherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and financing approaches to address them. Officials also have not developed a fund balance or a reserve fund policy to determine needed amounts for fund balance and specific …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110VI.I Overview – VI. Budgets
… which are statutory authorizations to spend for specific purposes, become law, the State Comptroller will … detail and assure that no more than the amount authorized for agency administered programs is spent. COMMITMENT CONTROL … created, adjusted, and transferred. Budget journals allow for the establishment of appropriation, segregation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewPayroll Improvement Project Bulletin No. PIP-012
… the upgrade of the PayServ system to PeopleSoft version 9.2. Affected Employees All PayServ users are impacted by … PayServ to PeopleSoft version 9.2 (v 9.2) on March 15, 2021. In order to reduce customizations, improve processing, … of the current pay period will be reduced in v 9.2. As a result, fewer manual adjustments will need to be entered by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the fourth-largest construction sector in the nation, New York state is one of five states that have not recovered from … metropolitan area in the nation and 4.4% of the national total. New York state’s construction employment remains 4% …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsState Agencies Bulletin No. 1749.1
… Bulletin 1749 Purpose To provide agency instructions for processing the 2019 Institution Teacher Summer Session … calculate the hourly rate based on the annual salary effective on the Earns End Date divided by 1736. For … Session in the same agency but at a different grade and salary level, the agency must submit a transaction on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersOpinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town … when a town and village jointly contract to support a library or cooperative library system, the amount …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 2002-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 89-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the Treasury Direct account number, and the correspondence address for the account (31 CFR 357.20[c]). In Appendix A …
https://www.osc.ny.gov/legal-opinions/opinion-89-42New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is … Rates: New York City and New York State Unemployment rates for New York State, New York City and the balance of the … As shown in the chart below, the average unemployment rate for the balance of the State, excluding New York City, …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Comptroller DiNapoli Releases Audits
… has not been billed or collected from commercial casinos for oversight costs. The commission also did not have … of 14, liquidation of nine, square footage reduction for three, and no changes in the remaining three. The … measures do not appear to meet the plan’s goals. For a metric to be relevant, it should be closely connected …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-audits