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Travel Advisory No. 8

… updated meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September 30, 2025. … …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdown

State Comptroller DiNapoli Releases Municipal & School Audits

… balance policy specifying the town’s objectives and goals for using the accumulated funds. Greece Central School … and district officials did not always seek competition for professional services. As a result, officials cannot … provide documentation to support the competition process for 44 providers that were paid $4.1 million (75%). Officials …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… increased risk that the village paid more than necessary for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water treatment plant purchases … million that were reviewed, competition was not sought for 89 purchases totaling approximately $95,000. Six of the …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits

Cortlandville Fire Department – Internal Controls (2014M-3)

… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial operations for the period January … and procedures, or adopt a code of ethics. The by-laws do not include any detailed financial procedures that would …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … to the amounts collected and deposited. For access to state and local government spending and nearly 50,000 state …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits

State Agencies Bulletin No. 1649

… being made to the checks they receive as a result of the Reversal (AC230) and Exchange (AC1476) process Affected … paycheck reversal All employees with checks exchanged for a name change or a next-of-kin or estate request Background When necessary, state agencies submit a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checks

Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)

… The Board did not properly audit claims and ensure that payroll procedures and payments were appropriate. Key … someone other than the Secretary-Treasurer to review payroll reports and confirm that they agree with the time …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations

Fuel and Services

… paid eight vendors up to $66,081 more than necessary for fuel. In addition, we found DMNA lacked documentation to support: (i) the reasonableness of prices paid for the procurement of services from the ten vendors in our …

https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-services

Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)

… Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20

Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)

… we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017m

Justice Center Audits

… to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo …

https://www.osc.ny.gov/legislation/justice-center-audits