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State Agencies Bulletin No. 598
… Employees are not allowed an overtime meal allowance when in travel status or when the employer provides a meal while the employee is working in an overtime capacity. General Eligibility Rules The … on a holiday unless the employee's work on that holiday is in an overtime capacity. An employee who leaves work at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/598-eligibility-and-processing-overtime-meal-allowances-executive-agenciesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Treasurer by recording all financial activities in the Department’s financial software and preparing … did not enforce the limited financial provisions outlined in the Department’s rules and standard operating guidelines … and written purchasing policy related to disbursements. In addition, the Board did not adopt other financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyTown of Brant – Transparency of Fiscal Activities (S9-25-23)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Comptroller DiNapoli Releases School Audits
… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official … office uncovered the misappropriation of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the … dog licenses, over a six-year period. Riley was arraigned in Village of Bath court and is due back on September 15. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… list of terrorists and terrorist organizations identified in the President's Executive Order. The Office of Foreign … issued to those individuals or organizations identified in the Executive Order. Process and Document Preparation: … payment vendor ID within SFS must have proper controls in place to identify and prevent payment to entities on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCost-Saving Ideas: Establishing an Effective Fleet Management System
… used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were approximately … and calculated the total cost of operating the vehicles by reviewing bills of sale, maintenance records and fuel …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemVendor File Advisory No. 2
… MAIN St., 2ND FLOOR 12 MAIN ST 2ND FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts (2022M-140), released in June 2023. The audit determined that District officials … Central School Districts Districts progress as of May 2025 in implementing our recommendations in the audit report North …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fTown of Hamburg - Finance Office (2023M-109)
… credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of the … credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Woodbourne Fire District – Board Oversight (2023M-98)
… operations. As a result, the Board hindered their ability to make informed financial decisions and levied taxes that were more than necessary to fund operations. The Board did not: Ensure the … records and reports or provided regular financial reports to the Board. Perform a thorough audit of all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… 2014 through May 2022. Use a Company credit card to make 794 personal cash advances totaling approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… (CEO) and Chief Operating Officer (COO) have the ability to make purchases, prepare checks and modify or delete data … of adequate controls increases the risk for disbursements to be made for non-School purposes and accounting records being …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… complete report – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited … Key Findings The Board did not provide adequate oversight of the District’s financial operations or properly audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Monroe County – Golf Course Contract Management (2014M-111)
… Monroe County is located in western New York on the south shore of Lake Ontario, comprises 19 towns, 10 villages … daily deposits of golf-fee revenues into a County bank account. The operator did not perform or pay for a … operator to make daily deposits into a County-designated bank account. Require the operator to submit annual capital …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Jericho Union Free School District – Financial Management (2016M-328)
… The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 through 2014-15). The District's … the District maintained an average balance of $1.1 million in this fund over the past four fiscal years. However, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Horseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138