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Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and internal controls of the … was a lack of segregation between those who use the credit cards and those who oversee compliance with the District’s … credit card purchases totaling $5,446 including gift cards totaling $150. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Fonda-Fultonville Central School District , Monroe 2 – Orleans BOCES and the Newcomb Central School District . “In … in the district’s accounting software program. Monroe 2 – Orleans Board of Cooperative Educational Services (BOCES) – …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Travel Advisory No. 10
… (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … Payroll Process and New Time Entry Codes for the Payment of Moving Expense Reimbursements Beginning January 1, 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… Purpose of Audit The purpose of our audit was to review the School’s procurement processes and internal controls over … 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in Monroe County, is … of 15 members, including three parent representatives. The School’s 2011-12 fiscal year operating expenses totaled …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationLivonia Central School District – Conflict of Interest (2024M-89)
… vendors, for a total cost of $656,579, of which $146,825 related to unnecessary or unused services. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Tuition Assistance Program – Fordham University
… Education’s Rules and Regulations when certifying students for State financial aid. Background Fordham University … the Louis Calder Center in Armonk. The school’s enrollment for the 2015-16 academic year totaled 8,855 undergraduate … social work, and theology. Annual undergraduate tuition for the 2015-16 year was $46,120. TAP is an entitlement …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityCity of Yonkers – Budget Review (B6-16-11)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … related justification documents are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11DiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced the filing of shareholder proposals at six portfolio companies requesting they comprehensively disclose their political spending. … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund announced the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Travel Advisory No. 9
… Subject : Taxability of Transportation Expenses Reference : Guide to Financial … Internal Revenue Service’s position on the taxability of transportation expenses. … Taxability of Transportation Expenses …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesFiscal Stress Monitoring System
… created an early warning system for communities and school districts with fiscal problems. Alerting everyone to … document to learn more. Search for a local government or school district. Search Now … created an early warning system for communities and school districts with fiscal problems …
https://www.osc.ny.gov/local-government/fiscal-monitoringCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… from the Community Activity Center were properly accounted for during the period January 1, 2016 through March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population of approximately 3,070. … is governed by an elected five-member City Commission. For 2016, payroll expenditures totaled approximately $1.55 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Sullivan County – Time and Attendance (2017M-55)
… October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a population of approximately 77,500. The … were 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Accounts Payable Advisory No. 44
… Subject: Contracts Requiring Electronic Payments Reference: All centralized contracts … As such, agencies should ensure vendors are being paid by electronic payment where required. If a vendor is not … Contracts Requiring Electronic Payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsA Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
… your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – En-Con Police Officers Plan
… As a member of the Retirement System, you are covered by a plan … important benefits. This publication explains some of the benefits and services available to you as a member of our …
https://www.osc.ny.gov/retirement/publications/1822/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public … I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Regional State Park Police Plan
… As a member of the Retirement System, you are covered by a plan that provides important … of our system, including: Benefits you will receive at retirement if you meet the service and age requirements …
https://www.osc.ny.gov/retirement/publications/1867/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Forest Rangers Plan
… explains some of those benefits and the services available to you as a member of our system, including: Benefits you … Benefits your beneficiary may receive if you die while working for a public employer or, if eligible, after … if you leave public service before you become eligible to retire (vested benefits). I am joined by a staff of …
https://www.osc.ny.gov/retirement/publications/1864/message-comptroller-thomas-p-dinapoli