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Accounts Payable Advisory No. 36
… State Comptroller (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsState Comptroller DiNapoli Releases State Audits
… announced today the following audits and examinations have been issued: City University of New York: Lehman … issued in April 2016 found two accounts that were not on CUNY Central’s list that Lehman opened prior to the … levy account contained tax levy dollars that Lehman should have turned over to the state. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… Rockaway , Herkimer County and the Village of New Paltz . "In today's fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively." City of Auburn – … The county overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. In addition, …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… State Aid (Essex County) District officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file for transportation aid for seven buses. However, after …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… of certain documents related to the issues identified in the initial report. Based on limited procedures, the … of certain documents related to the issues identified in the initial report. Based on limited procedures, the … fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… all PILOT agreements were properly billed, collected and distributed. Sixteen of the 62 bills reviewed were … tax either used incorrect assessment values or tax rates and had an inconsistent payment calculation process that … in two projects being overbilled a total of $170,842 and two projects being underbilled a total of $184,474. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsTravel Advisory No. 9
… : Taxability of Transportation Expenses Reference : Guide to Financial Operations, Section XIII.6 – Potential … of Assigning an Incorrect Official Station of the Guide to Financial Operations to clarify the Internal Revenue Service’s position on the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesFiscal Stress Monitoring System
… State Comptroller Thomas P. DiNapoli created an early warning … for a local government or school district. Search Now … State Comptroller Thomas P DiNapoli created an early warning …
https://www.osc.ny.gov/local-government/fiscal-monitoringWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. … The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mNesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if … corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. … distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted 28 … with exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key … of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… and reporting of the Company’s financial activity for the period January 1, 2012 through February 6, 2014. … bank reconciliations. The Secretary did not issue receipts for all cash collected. Key Recommendations Ensure that … Committee. Prepare bank reconciliations. Issue receipts for all cash collected. … Hornby Fire Company Inc Internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… diem meal allowances. District officials generally agreed with our recommendations and indicated they have taken, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… a competitive process. District officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Town of Lancaster - Information Technology (2018M-114)
… with the acceptable use policy or determine the amount of employees’ personal use. Town officials did not maintain an inventory of IT assets. Employees were not provided with IT security … and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary personnel receive IT …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Westfield Academy and Central School District - Financial Management (2018M-67)
… Appendix B includes our comments on issues raised in the District’s response letter. … Westfield Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mClinton Central School District – Payroll (2017M-252)
… 2016 through June 30, 2017. Background The Clinton Central School District is located in the Towns of Kirkland, Marshall, New …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… was to review the District’s payroll and leave records for the period July 1, 2014 through June 10, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $76.9 … into the District’s financial system was not reviewed for accuracy. Key Recommendations Require employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … have a long-term plan in place but has hired a consultant to assist with long-term planning. Key Recommendations … budgets, consider the amount of fund balance available to appropriate during budget development and work toward …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68