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Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page … – Travel and Expense and XIII.4 – Employee Travel Expense Reimbursement regarding traveler and proxy use of the … Travelers must complete the AC 160-S when claiming reimbursement for mileage. The agency must maintain a copy of …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 … totaled $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is … $2.4 million over the past five years, due primarily to the Board relying on fund balance as a financing source …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… report - pdf] Audit Objective Determine whether the Town Assessors are properly administering select real property tax … lacked supporting documentation necessary for the Assessors to determine that the building was essential to the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Audit Objective Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle … to the report. … Determine whether Deer Park Union Free School District District officials adequately maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Washington – Information Technology (2013M-164)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over information … technology (IT) for the period January 1, 2012, to December 31, 2012. Background The Town of Washington is … has not adopted a breach notification policy. By failing to adopt an information breach notification policy, in the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Operational Advisory No. 32
… related voucher identification and attachments for all ROA transactions submitted online or through a bulkload file. … a single payment vendor ID. Use Supplier ID: 0RSNGLPYMT - ROA Single Payment Refunds The refund is from a vendor for … ID as backup or in comments. Use Supplier ID: 0RPCARDPUR - ROA Vendor Refund of PCard Purchases Expense report …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesEffectiveness of the Information Technology Transformation
… separate audits of the security and effectiveness of core systems at three major agencies, each organized within a … statutorily authorized State oversight entities, such as OSC. Also, our rejoinders to certain ITS statements are … of Division of Criminal Justice Services’ Core Systems (2014-S-24) Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,072 … LLC to repair and rehabilitate pedestrian bridges at SUNY New Paltz. State University of New York $14.7 million with … million with Binghamton Road Electric LLC for pedestrian safety improvements on Route 11 in Franklin County. $2.5 …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilState Comptroller DiNapoli Releases Municipal Audits
… Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC officials adopted a … in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in August 2020. The audit …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Real 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-comptrollerOrleans County – Department of Social Services (2012M-222)
… documentation such as age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were … child care was only provided when the client was at work or school because DSS does not require individuals to submit … for all clients. Require clients to provide work and/or school schedules in order to ensure that individuals are …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Service Retirement Benefit – State Police Plan
… State Police officers must retire by the last day of the year in which their 60th birthday occurs. You must file an … of your FAE; plus 1.66 percent of your FAE for each year of creditable service beyond 20 years. The benefit for …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s … DiNapoli said. “As refund fraud and identity theft increases, my office is working to ensure that only … million stopped by DiNapoli’s office had been approved for payment but DiNapoli’s auditors found red flags and …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsAdirondack Central School District – Financial Condition (2016M-184)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.6 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… be able to access the complete list of Department codes in the SFS. In general, Department is seven numeric characters in length. Ranges are assigned to agencies/entities to keep …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts … approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and approval of claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179