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Portville Central School District - Financial Management (2018M-245)
… percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of 2018-19 appropriations, exceeding the 4 percent statutory … points. Three reserve funds with combined balances of approximately $1.6 million as of June 30, 2018 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was … and leave benefits were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s … fund balance totaled more than $1.3 million, or 83 percent of 2017 budgeted appropriations. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsAccounts Payable Advisory No. 38
… and Purchase Reward Programs Guidance: Some vendors that do business with the State offer rewards or points for certain purchases that can be redeemed … No. 08-04, which addresses the personal use of purchase rewards or points. Generally, State employees: May NOT …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsState Comptroller DiNapoli Releases Municipal Audits
… to interviews with department personnel and inspection of certain documents related to the issues identified in our … has made limited progress implementing corrective action. Of the 10 audit recommendations, one recommendation was … had reported inaccurate sales tax exemptions. Town of Stony Creek – Supervisor’s Records and Reports (2022M-32) …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… custody account, the advance must be reconciled outside of SFS. The Business Unit must maintain documentation to … to the employee and must make that available to the Office of the State Comptroller upon request. The employee must … a check payable to the sole custody account at the time of submission of the expense report for the fund advanced and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… complete report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor completion of … audit statewide county onondaga …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Accounts Payable Advisory No. 48
… Subject: Paying a Single Payment Vendor Reference: Guide to Financial Operations … (GFO), Chapter XII, Section 6.D – Paying a Single Payment Vendor Update: The Office of the State Comptroller … vendor name information on a voucher when paying a single payment vendor in the Statewide Financial System (SFS). The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorStay Informed – Special 20- and 25-Year Plans
… consultation . Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook for quick tips and updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … to officials, and also determined: The District’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationState Comptroller DiNapoli Releases Audits
… reserve or fund the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca County) Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … adequate written policies and procedures over disposals of district property. Auditors examined the district’s …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTaconic Hills Central School District – Financial Management (2019M-155)
… Findings The Board overestimated appropriations by a total of $12.6 million from 2013-14 through 2017-18. As of June 30, 2018, surplus fund balance totaled approximately … estimates for revenues and appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Training
… and Settlement Agreements This recording begins a few minutes into the presentation. Presentation Promotions …
https://www.osc.ny.gov/state-agencies/payroll/trainingState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. City of … including $191,253 in potential overpayments. As a result, the city paid employees for time they did not work or accrue. … of Philipstown – Financial Management (Putnam County) The board did not properly manage the town’s financial …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Clymer Central School District – Payroll (2023M-168)
… by the Board of Education (Board) and paid 16 employees perfect attendance awards totaling $2,550 that they were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMarathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … for the past three years but decreased as a percentage of ensuing year’s appropriations by 2 percentage points (from …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Appendix B — Travel References – Travel and Conference Expense Management
… Audit Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New York State Employees Internal … (search for "ST-129") Additional Legal References - Travel Reimbursement Education Law Sections 1604 (27), 2118 …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesTravel Advisory No. 5
… – Travel and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) . Agencies are … in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseStay Informed – State Police Plan
… information. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedXII.6.L Replenishing an Advance Account – XII. Expenditures
… Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-account