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Travel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … official station (i.e., usual work location, regardless of where the employee maintains residence) must be designated in … tax consequences to the employee when (i) the agency head designates an official station that is not the same as …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… today that he has appointed Nelson Sheingold as Counsel to the Comptroller, to take effect in early March. He will … for justice and dedication to public service make him an ideal choice as counsel. Our team of legal professionals tackle a wide variety of challenges ranging from the retirement …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Carroll – Town Clerk (Chautauqua County) Auditors could … $21,843 were properly accounted for or remitted in a timely manner because the clerks did not maintain adequate … generally recorded, deposited, and reported the fees, water rents and certain recreational fees, they did not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices, and its … governed by the Town Board, which comprises four elected members and an elected Town Supervisor. For the 2012 fiscal … budget amendments were not made until the last Board meeting of the year, after the over-expenditures had already …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… “Governor Hochul introduced her executive budget while many New Yorkers continue to struggle to make ends meet and … “I remain concerned about New York’s high debt burden and how it hinders our future, which is why I proposed a roadmap … detailed analysis of the Executive Budget in the coming weeks.” Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalState Agencies Bulletin No. 793
… new DOB requirement. Background Per the Pension Protection Act of 2006, the U.S. Department of Labor has issued a Final Regulation regarding Qualified Default Investment … direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has notified OSC that OSC must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … we audited travel expenses of high-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit period, as …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesTown of Minetto – Financial Condition (2013M-284)
… located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The Town Board, … in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board … a result, the financial condition of the general, highway and lighting district funds has diminished in recent years, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … to accumulate money for a future purpose. … 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-170Village 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. … Village of Fairport Industrial …
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)
… Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285North Shore Central School District – Fuel Inventory (2017M-89)
… 1, 2015 through December 31, 2016. Background The North Shore Central School District is located in the Town of … should be promptly investigated and resolved. … North Shore Central School District Fuel Inventory 2017M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Saranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to … actual hours or days worked and Board-authorized hourly rates or annual salaries. Key Recommendations District …
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)
… and code of ethics, which suggest that Board members may have an interest in certain transactions with the School, … Municipal Law (GML). The Board and School officials have not implemented appropriate information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mCity of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Monitoring the Green Innovation Grant Program
… Green stormwater infrastructure includes a wide array of practices, at multiple scales, that manage wet weather and … by harvesting and using stormwater. On a regional scale, green infrastructure is the preservation and … such as forests, floodplains, and wetlands. On the local scale, green infrastructure consists of site- and …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … shortfalls in revenue or unexpected expenditures. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… not adequately safeguard cash assets. Consequently, there is a significant risk that funds were possibly misspent, … 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsPublic Health – 2022 Financial Condition Report
… restrictions on disenrollment during the COVID-19 public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2022, nearly 9 million individuals or 45 … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthState Comptroller DiNapoli Releases School District Audits
… (97%) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a … of Tonawanda Union Free School District – Electronic Records and Reports (Erie County) District officials did not … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-audits