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Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … area that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide … even when the local government or school district's credit card was used for these expenses. Extension of trips …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionCollege at Cortland – Selected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … at Cobleskill – Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta – …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesVillage of Ilion – Information Technology (2015M-34)
… to examine IT controls over the Village’s electronic data and computer resources and the Water Department’s system for the period January 1 … Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34East Ramapo Central School District – Financial Condition (2013M-141)
… our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background … comprised of nine elected members. Budgeted expenditures for the fiscal years 2011-12 and 2012-13 were $199 million … will experience a deficit fund balance of $8.2 million for the 2012-13 fiscal year, which is $800,000 more than the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… the accounting records, with no oversight. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsChild and Dependent Care Credit
… was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department … inappropriate credits valued at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditHighland Central School District – Financial Condition (2013M-358)
Highland Central School District Financial Condition 2013M358
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Campbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … students and 375 employees. The District’s expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings … The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… over payroll and fire protection and ambulance contracts for the period January 1, 2015 through December 13, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3 million. Key Findings The … a payroll and personnel policy and written procedures for time records, processing payroll, maintaining leave …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14DiNapoli Announces Robin Lois to Oversee Local Government Division
… State Comptroller Thomas P. DiNapoli today announced the appointment of former Dutchess County … Robin Lois as the Deputy Comptroller of Local Government & School Accountability. Lois will head the division … vendor claim approvals, bi-weekly payroll audits, year-end closing activities, and the annual independent audit. Lois is …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionChateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Trumansburg Central School District – School Lunch Operations (2015M-171)
… in the most economical and productive manner possible for the period July 1, 2013 through January 16, 2015. … school buildings. The District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are $514,510, funded primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171State Agencies Bulletin No. 1789
… OSC will automatically increase the biweekly deduction for Dues (Code 201) based on the annual salary amounts as … above exclude additional salary factors. Dues amounts for employees who receive an increase to base salary, … date after January 1, 2020 will remain at the same amount for calendar year 2020. Dues amounts for part-time, annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseComptroller DiNapoli's Legislative Program
… listing of certain emergency and exempted contracts, which are otherwise subject to the approval of the State … Support Payments Interest Eligible – S.8253 (Brisport) - Allows for the payment of interest on unclaimed spousal and … District Program – S.8357 (Sanders) - Allows a bank, in the discretion of the comptroller and the commissioner of …
https://www.osc.ny.gov/legislationOpinion 90-11
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 97-26
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … of fire commissioners must determine by resolution whether it is in the public interest to establish the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Marketing Service Performance Monitoring
… Purpose To determine whether Empire State Development (ESD) has established adequate internal controls to oversee, monitor, and manage contracted marketing services, including the … prevent economic stagnation, encourage the creation of new job opportunities, increase revenues to the State and its …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOpinion 94-28
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to pay expenses associated with advance … planning undertaken for existing or proposed district or extension) SEWER DISTRICTS -- Powers and Duties (duty to reimburse county general fund for costs …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Environment, Energy and Agriculture – 2023 Financial Condition Report
… Revenues for the Fund are intended to come from an annual auction of allowances to emit greenhouse gases. Regulations …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agriculture