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State Agencies Bulletin No. 793
… and impacts those employees electing to join the Optional Retirement Program and who do not direct their own … OSC must begin to provide the date of birth (DOB) of each employee electing to join the Optional Retirement Program, which enables TIAA/CREF to direct an employee's contributions to one of the four QDIA established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planNorth Shore Central School District – Fuel Inventory (2017M-89)
… to evaluate the District’s controls over fuel inventory for the period July 1, 2015 through December 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $99.5 … book inventory and reconcile it to the physical inventory for each type of fuel. Since employees did not record the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Management of Cash and Investments
… Transportation Authority effectively managed its cash and maximized its return on investments. Our audit scope … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … Directors, whose 23 members are appointed by the Governor and confirmed by the State Senate. The MTA includes seven …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsTravel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the … review official station and tax home designations to ensure the designations are appropriate. This includes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSaranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information technology the period … interest in certain transactions with the School, appear to be inconsistent with the School’s charter and provisions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mCheektowaga Central School District - Capital Project Management (2022M-90)
… the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided … $2 million for five professional service contracts and 39 change orders without obtaining competitive pricing. As a … process. The Board did not review or approve 51 change orders totaling $814,900 that increased Project costs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90State Comptroller DiNapoli Releases Municipal Audits
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not … Annual Update Documents were not filed in a timely manner for fiscal years 2018 through 2020. Kortright Rural Fire … or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… SFS, Business Units must first request a single payment vendor ID from the Office of the State Comptroller’s Vendor Management Unit. Please refer to … for information on how to request a single payment vendor identification number. Business Units must then process a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressVillage of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … commercial loans and exemptions from certain taxes, to attract, retain and expand businesses within the Village … payments from long-term leases that were executed prior to statutory amendments that require IDAs to return such …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate … totaled $165,950. Key Findings The Board has taken steps to provide oversight of the Library/Museum’s financial … of principal. While the Board reviewed bills prior to payment, it allowed them to be paid late due to the lack …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … budget-to-actual reports from the Supervisor, it did not develop and adopt accurate budgets that were based on … The Board has not adopted a policy, and Town officials have not developed procedures, to govern the level of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … expenses complied with rules and regulations and are free from fraud, waste, and abuse. Key Recommendation Ensure … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesWyandanch Union Free School District – Budget Review (B23-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … percent, more than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… voters and return to prudent debt limits and practices. “My office will release a more detailed analysis of the …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposal