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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)
… security vulnerabilities within the District’s network and public website for the period January 1, 2013 through October … from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an elected five-member Board of Fire commissioners, serves …
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)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, 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-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by … includes eight recommendations to help the Board and CFO improve the transparency of their fiscal activities. …
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-77-0Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 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)
… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout 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-88Selected 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-31Selected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield’s (Empire’s) payments to St. Mary’s Hospital (St. Mary’s) for special items were made according to the provisions of the agreement between Empire and St. Mary’s. Background The New York State Health Insurance … To determine if BlueCross BlueShields Empires payments to St Marys Hospital St Marys for special items were made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… (Empire’s) payments to Englewood Hospital and Medical Center (Englewood) for special items were made according to … Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health Insurance Program: … Empires payments to Englewood Hospital and Medical Center Englewood for special items were made according to the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… (Empire's) payments to Saratoga Hospital (Saratoga) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… Attorney Miriam E. Rocah announced the sentencings of Annette Bigelow, 61, and Mary Nash, 59, who hid their … conditional discharge and ordered to pay full restitution of $22,000. “Annette Bigelow and Mary Nash hid their mother’s … York taxpayers, and we are glad to work with the Office of the State Comptroller to help ensure that public funds are …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionSelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… Empire and Bassett. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … costs to acquire them. Key Findings We reviewed one claim payment to Bassett for special items and determined …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations REV. 12/17/2014 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overview