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Introduction – Travel and Conference Expense Management
… of spousal and other non-employee travel with public funds. Reimbursement of travel expenses to employees even …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… offset, or payment assignment against each vendor exists. In the event that a lien, offset, or payment assignment does … number (e.g. OSCOFSET01), the amount of money reflected in the Gross Amount field on that scheduled payment line was …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Purpose of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for … 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… will end 2020 with a surplus of $308,800, 177 percent of 2021 appropriations. Key Recommendations Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … Central New York Regional Market Authority Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overCollege at Brockport – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesTown of Cortlandville – Fuel Purchases (2012M-171)
… Town. The Town has more than 70 center-lane miles of Town road within the 49 square-mile Town boundaries. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Newark Valley Central School District – Procurement (2022M-60)
… totaling $200,012 and expenditures for five professional service vendors totaling $171,446 and found that officials … totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. … the vendor. Seek competition for four of five professional service providers paid $133,346 during our audit period. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… June 1, 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in … Village of Bellerose Procurement and Cash Receipts 2014M218 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Village of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations for …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… financial reports to the Board that include balance sheet account balances and detailed year-to-date …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Town of Amenia – Leave Accruals (2013M-361)
… employees were receiving the amount of compensation and leave accruals approved by the Board for the period January … found that employees were compensated accurately. However, leave accrual records were not properly maintained. We tested the leave time used by all six highway department employees for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361College at Cortland – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, … of her salary or record of hours worked. Village of Greenwich – Justice Court Operations (Washington County) … office completed audits of the Town of Camden Village of Greenwich and Village of Perry …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Industrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development … Hempstead [pdf] , Orange [pdf] and Steuben [pdf]. Purpose of Audit The purpose of our audit was to determine whether … requirements during our audit period, they were considered good business practices and, therefore, included as a part of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1State Comptroller DiNapoli Releases Municipal & School Audits
… The treasurer did not solely receive and deposit all money as required and allowed a member to handle hall rental … with a private corporation and kept an unauthorized bank account into which he inappropriately deposited and … not reconcile the three interest-bearing savings and money market accounts. The treasurer did not provide the board with …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0City of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Agencies Bulletin No. 2012
… Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. Affected Employees … of fiscal year end processing. OSC Actions Direct Deposit Returns OSC will continue to receive and process direct deposit returns from financial institutions. OSC will prepare all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns