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XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… financial institutions to make sure they have the correct routing and account numbers. Supplying incorrect account/routing numbers will delay payment and will require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentCorinth Central School District – Financial Condition (2015M-68)
… revenues are still anticipated to be collected in full to support appropriations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… also sets forth additional requirements depending on the location of the training school or course. These additional … Training Location Additional Requirements Outside the county or counties where the district/municipal corporation … attendance must be sent by the chief officer to the State Office of Fire Prevention and Control. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with … services to the Town. The Department is governed by a seven-member Board of Directors. Expenditures for 2013 … did not adopt an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… and maintain public trust. Accurate and timely records are essential for establishing financial … and accurate manner. As a result, adequate financial records were not maintained and there was an increased risk … operations and make informed decisions because financial records and reports were incomplete and inaccurate. If the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… was to determine whether District officials ensured that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through … $501,900. Key Findings The District is serving nutritious meals to its students and the meals are prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mRome City School District – Financial Management (2015M-215)
… is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Office for People With Developmental Disabilities Fuel Card
… employees their own unique personal identification number (PIN) to establish accountability over each employee’s fuel … a fuel purchase, drivers are required to (i) enter their PIN at the fuel pump, (ii) document details pertaining to the …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardBrighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … employees were paid $4,850 more than they were entitled to. District officials did not have written policies or procedures in place to provide guidance to employees and District officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… management of soil erosion. The District is governed by a five-member Board of Directors appointed by the Genesee … adopted written cash receipts and disbursements policies in January 2017, but no written policies or procedures were … Review and update the cash disbursements policy to include a comprehensive claims audit process. Conduct a deliberate …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andState Agencies Bulletin No. 1999
… Code E25 (Extra Service Hourly 2.5) will systematically calculate the Extra Service amount owed to the employee by multiplying the Extra Service rate from the employee’s Job Data record by 1.66667 (calculated by … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2004
… Code E25 (Extra Service Hourly 2.5) will systematically calculate the Extra Service amount owed to the employee by multiplying the Extra Service rate from the employee’s Job Data record by 1.66667 (calculated by … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleIsland Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389State Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and not deposited in an … the clerk’s records. Village of Delhi – Audit Follow-Up (Delaware County) Auditors issued a report in January 2020 … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsAmherst Central School District –Financial Condition (2016M-167)
… period July 1, 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which … Amherst Central School District Financial Condition 2016M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether … January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Treasurer has not filed the required annual foreign fire insurance report for 2012 with OSC. Key Recommendations … oversight. Maintain records relating to foreign fire insurance moneys and file the annual report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… certain reports to facilitate the reconciliation and verification of the accuracy of cafeteria cash receipts and bank deposits. Key Recommendations Adopt policies and … operation. Compare the daily cafeteria sales report and bank deposit amount to the student accounts report and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Franklin Square Union Free School District – Fund Balance (2016M-129)
Franklin Square Union Free School District Fund Balance 2016M129
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129