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VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… be required by OSC. Any State agency that is expected to discontinue operations must return the full amount of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction payable to the Commissioner of … CODES USED TO ESTABLISH, INCREASE OR REDUCE CASH ADVANCES (Not used to reimburse an advance account.) Payment Type …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceVillage of Oyster Bay Cove – Claims Audit (2022M-114)
… report – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) … the next regular Board meeting for audit. Except as noted in Appendix A, Village officials generally agreed with our … action. Appendix B includes our comments on the Village’s response. … Determine if the Village of Oyster Bay Cove …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, allowable and documented State expenses. … at least once a month. For reimbursements other than a salary advance, agencies must submit an AP Voucher charging … an ACH payment is made to the agency’s bank account. For salary advance reimbursements, special reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementHancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware … reasonable level. However, we found that the Board did not include in its 2013-14 budget more than $790,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Pocantico Hills Central School District - Procurement (2018M-187)
… whether District officials sought competition for goods and services not subject to competitive bidding. Noteworthy … complied with New York State General Municipal Law and has established adequate procedures to procure goods and services not subject to competitive bidding. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Village of Mayville – Online Banking (2020M-150)
… [ read complete report - pdf ] Audit Objective Determine whether the Village … online banking transactions. A dedicated computer was used for online banking but authorized users were not provided …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of Stratford – Supervisor’s Records (2013M-11)
… audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … governs the Town. The Town’s budgeted expenditures for the 2012 fiscal year totaled approximately $405,000 for the general fund and $580,000 for the highway fund which …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11CUNY Bulletin No. CU-275
… for the 2006 calendar year. Affected Employees Employees in the bargaining units listed below represented by District … HOME or the HOME address is blank and (State) is equal to NY. Control-D Control-D report NPAY771 (Time Entry Payment … regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-275-prepaid-legal-service-benefit-cuny-employeesSchool Districts’ Energy Performance Contracts (2015-MR-1)
… [pdf] , Middle Country Central School District [pdf] , and Sachem Central School District [pdf] . Purpose of Audit … The purpose of our audit was to review the projected cost and/or energy savings achieved by the energy performance … revenues. The ESCO guarantees energy consumption savings and/or cost savings over the life of the EPC. The five school …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Town of Carrollton – Justice Court Operations (2018M-21)
… The Justices' cash balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… Key Findings The bylaws provide limited guidance to enable Department officials to adequately oversee financial operations. The Department has not fulfilled its reporting requirements with oversight … Office of the State Comptroller (OSC). The Treasurer did not prepare bank reconciliations. Key Recommendations Amend …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mTown of Wawarsing - Recreation Department Records (2019M-20)
… maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation finances. Key Findings Recreation records were incomplete and not reconciled to accounting records. The Director did not maintain adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20State Agencies Bulletin No. 1767
… Purpose The purpose of this bulletin is to request verification of the agency address that will be … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … no further action is needed. If the agency address is not correct, agencies must send an email to the Tax and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1597
… Purpose To request verification of the agency return address that … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … no further action is needed. If the agency address is not correct, agencies must send an email to the Tax and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-taxNorth Warren Central School District – Financial Condition Management (2017M-197)
… exceeding the statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mOysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four … unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfPeconic Bay Community Preservation Fund (2023-MR-1)
Determine whether officials from the Towns of East Hampton, Riverhead, Shelter Island, Southampton, and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded, and deposited and that disbursements were
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/peconic-bay-community-preservation-fund-2023-mr-1.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23) 180-Day Response
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23-responseSED.pdfThe Arc Erie County New York - Compliance With the Reimbursable Cost Manual (2022-S-10) 180-Day Response
To determine whether costs reported by Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal Reporting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s10-response.pdf