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Travel Advisory No. 2

… cases, the official station will be the employee’s tax home (i.e., the general area where an employee’s usual place … should periodically review official station and tax home designations to ensure the designations are appropriate. … these circumstances, travel expense reimbursements (e.g., hotel costs, per diems) will likely be taxable income to the …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travel

Cheektowaga Central School District - Capital Project Management (2022M-90)

… the District’s Union East Elementary School capital project(Project) in a transparent manner. Key Findings The … contracted for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the … managed the Districts Union East Elementary School capital project Project in a transparent manner …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90

Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)

… 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The … 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 …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27

Rapids Fire Company – Credit Cards (2023M-86)

… report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases … plan to initiate corrective action. … audit fire company rapids …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86

State Agencies Bulletin No. 793

To inform agencies of the new DOB requirement

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-plan

Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative …

https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questions

XII.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 … Business Units must first request a single payment vendor ID from the Office of the State Comptroller’s Vendor … State Select the appropriate military state (AA, AE, AP) from the drop down box. T302-ZIP TVOH-ZIP Zip Enter the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-address

Inspecting Highway Bridges and Repairing Defects

… notify the New York State Department of Transportation (DOT) within one week. NYSTA has six weeks to take appropriate … bridge is safe to use). In addition, NYSTA must provide DOT with the written determinations from bridge inspections … timely, including three with flagged conditions and DOT was not always notified of red flags within one week, as …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defects

Village of Spencer – Financial Condition (2013M-119)

… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119

Town of Minetto – Financial Condition (2013M-284)

… July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves … fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board has adopted budgets … the financial condition of the general, highway and lighting district funds has diminished in recent years, …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284

Town 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 … to accumulate money for a future purpose. … 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-170

Village of Fairport Industrial Development Agency – Board Governance (2015M-195)

… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory … consistent with statutory requirements. Cease making commercial loans directly. … Village of Fairport Industrial …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. … by a nine-member Board. The Library/Museum’s funding for the 2011-12 fiscal year totaled $165,950. Key Findings … reports. However, the Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the …

https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285

Improper Medicaid Payments to a Transportation Provider (Follow-Up)

… extent of implementation of the recommendation made in our initial audit report, Improper Medicaid Payments to a … program provides transportation to medically necessary services for recipients who are unable to obtain …

https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-follow

North Shore Central School District – Fuel Inventory (2017M-89)

… manual inventory records that included the date, stick reading in inches, gallons of fuel in the tank … inventory, and fuel purchased, delivered, dispensed and on hand. Ensure that the fuel supplies are periodically … to maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89

Saranac Central School District – Payroll (2015M-298)

… Purpose of Audit The purpose of our audit was to evaluate the … for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … payroll clerk. The Superintendent, or in his absence the Business Administrator, should compare payroll registers to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298

Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)

… of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and … the controls over information technology the period July 1, 2014 through September 1, 2016. Background The Vertus Charter School is an educational corporation that operates as …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016m

City of Binghamton – City Operations (2015M-280)

… by a seven-member Common Council. The 2015 general fund budget totaled approximately $64.7 million. Key Findings … purchase of items that are normally purchased with annual budget appropriations. In 2014, the refuse fund’s revenues per capita were $19.52, while the respective expenditures per …

https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280

Selected Aspects of Railcar Fleet Maintenance (Follow-Up)

… for improvement because this was not always the case. We recommended that Transit and Railway monitor when …

https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-follow