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Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… the general fund a net total of $40,000 from the capital reserve which had not been repaid as of the end of 2014. The … by Board resolution before being overspent. Ensure that reserve funds are expended for the purpose for which a reserve was established and return the $40,000 owed to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… were performed, that the District’s annual financial report (AUD) was prepared and filed in a timely manner or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Contract Advisory No. 25
… Standard Time) Long-distance Within the 50 states, Puerto Rico and Virgin Islands 1-866-370-4672 Local Within the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Agencies Bulletin No. 1702
… City Education Board Retirement System (7T) for the 2019 plan year is $16,779 Affected Employees Tier 6 NYCERS, … compensation and/or limited to the Governor’s Salary cap limit of $179,900 are affected by the overtime limit … calendar year (January 1st to December 31st) for Tier 6 pension fund administration. Effective Dates Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and l Reported the results of the Village’s fiscal activities … of the Village chief fiscal officers CFO financial records and reports Filed the required Annual Financial Report AFR …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Alden Central School District – Fuel Management (2024M-90)
… manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the … Officials did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Main-Transit Fire Department – Credit Cards (2024M-77)
… For example, two gift cards totaling $1,200 and a smart watch for $350 were purchased as gifts. No invoice or receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesTuckahoe Common School District – Purchasing (2013M-158)
… as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were … also did not comply with the District’s purchasing policy by seeking competition when procuring the services of … providers. The Board did not follow its own purchasing policy by approving vendors for use outside of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… prepared, and total cash in the financial records was $1.9 million higher than the Village’s total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsIX.7 Overview – IX. Federal Grants
… agreement, the Federal Single Audit Act, the Federal Cash Management Improvement Act, and Federal Uniform … agreement the Federal Single Audit Act the Federal Cash Management Improvement Act and Federal Uniform Administrative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… is legally affiliated with the Village of Fairport Urban Renewal Agency and the Village of Fairport Local Development …
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)
… and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and not … the Foundation investment account. Require a monthly cash flow statement to assess the amount of cash available to pay …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… or expense report audit process. Agencies are required to provide this information timely. Process and Transaction … a Voucher Authorizer at the agency via phone call or email. Agencies have the following responsibilities to ensure … . The email must include the name, email address, and phone number of the new contact. Since the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsSelected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to Albany Medical Center (AMC) for special items were made according to the … Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health Insurance Program: … BlueCross BlueShields Empires payments to Albany Medical Center AMC for special items were made according to the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31