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Management of Cash and Investments
… managed its cash and maximized its return on investments. Our audit scope period was January 1, 2008 through March 31, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesTravel Advisory No. 2
… Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s official station (i.e., usual … and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the official …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… purpose of our audit was to determine if sewage treatment services were provided economically for the period January 1, … DEC issued a consent order requiring construction of a new facility with a completion deadline of April 2017. If the new facility is not completed by the deadline, DEC could levy …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCounty of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … for the 2015 fiscal year. The objective of the review was to provide an independent evaluation of the preliminary … County may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Saranac Central School District – Payroll (2015M-298)
… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payrolls to ensure that payments are based on actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year … of Regents of the University of the State of New York in December 2013, is overseen by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City of Binghamton – City Operations (2015M-280)
… through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed by a seven-member Common Council. The 2015 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 1, 2009, to December 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately … Town of Summerhill Fund Balance and Budget Monitoring 2013M27 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background The Town of Minetto is located … that relied too heavily on appropriated fund balance as a financing source. As a result, the financial condition of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village 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. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and not … the Foundation investment account. Require a monthly cash flow statement to assess the amount of cash available to pay …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Big Flats – Financial Management (2013M-170)
… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of … 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-170State Comptroller DiNapoli Releases Municipal Audits
… County) The board ensured disbursements were supported and approved. However, the board did not ensure the service contract with the Coeymans Hollow Volunteer Fire Corporation was adequate in addressing what …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Division of Housing and Community Renewal Bulletin No. DH-22
… Purpose To provide information regarding this procedural change. Affected Employees Employees represented by … to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for … To provide information regarding this procedural change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesState Agencies Bulletin No. 793
… Workforce>Administer Workforce (GBL)>Use>Personal Data . On the Identity/Diversity tab, DOB must be populated with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planOpinion 97 - 12
… be prohibited from disclosing any confidential information acquired in the course of his or her duties as secretary to … or employee from disclosing confidential information acquired in the course of his or her official duties or using … be prohibited from disclosing any confidential information acquired in the course of his or her duties as secretary to …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a … tax moneys to aid a volunteer firefighter in the running of his business …
https://www.osc.ny.gov/legal-opinions/opinion-92-7State Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… the growth potential in our Valley. The team at DFS was a pleasure to work with and their guidance and support were …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-development