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State Agencies Bulletin No. 1280
… used for reporting and tax withholding purposes only and does not increase the employee’s compensation. CFR is subject …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013City of Salamanca – Selected Financial Activities (2015M-284)
… total approximately $8.3 million. Key Findings The City does not have a fund balance policy or long-term financial or …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284City of Lockport -- Budget Review (B1-15-20)
… 31, 2013. The Act requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… leasing those properties and creating jobs. The Agency does not have a process in place to adequately monitor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectYaphank Fire District – Claims Processing (2013M-51)
… expenditure. Because of this procedure, the entire Board does not audit all claims. At monthly meetings, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… prosperity, and economic welfare of the people of the State. The SCIDA was established in 1970 and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… The Town has one bank it uses for online transactions but does not have a sufficient written online banking agreement. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Orleans County – Department of Social Services (2012M-222)
… provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Tuckahoe Common School District – Purchasing (2013M-158)
… for use outside of the competitive process. The Board does not always enter into written agreements with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) … fiscal cliffs , suggest savings will be more difficult to find going forward. Continuing the delicate balance of … transparent about the choices it faces in an environment where the potential for spending and revenue volatility …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetReview of Trivision Tek Group, Inc.
… future awards with multiple funding sources to ensure ESD does not pay contractors for services paid or payable from …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incXIII.10 Overview – XIII. Employee Expense Reimbursement
… by employees. If an employee owing a refund to the State does not frequently submit expense reports, agency officials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… salary or other monies due him/her. Travelers must account for a travel advance upon completion of the travel … two different ways, either through an agency’s petty cash account or through the Travel and Expense module. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… the School’s residence verification process. The School does not verify student information by periodically requiring …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… controls for over-the-counter receipts. The Library does not have procedures in place to record all receipts at …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… 2012 to 2017 and resigned from her position. The Board does not review all individual claims. The Board has not …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… he signs a payroll certification page for each payroll; he does not review the payroll records for any errors. As a …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … did not develop a multiyear financial and capital plan to address the Town’s long-term priorities. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7