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VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… and Annual Confirmation of this Chapter; Advance funds should never be commingled with any other moneys in the … or facility; and Annual review of the use of advance funds to determine the appropriate funding levels. Cash … payments, and professional services. Advance account funds are established from money (excluding federal funds) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewTown of Owego – Shared Services Facility Capital Project (2022M-42)
… or monitor the Project. Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to … Closely oversee the remainder of the Project and determine how to finance shortfalls. Prepare, approve and monitor …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… promised benefits to the community in exchange for tax abatements. Officials billed one business using a PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectCity of Amsterdam – Recreation Department (2023M-29)
… $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Alden Central School District – Fuel Management (2024M-90)
… School District (District) officials properly managed fuel operations. Key Findings District officials did not properly manage fuel operations. Specifically, the Superintendent of Schools … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… 30, 2012. Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer County, and … a population of approximately 1,470 residents. The Village is governed by a Board of Trustees which comprises four … to provide guidance on how the Village’s electronic data is backed up. Routinely generate and review the financial …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineState Comptroller DiNapoli Releases Municipal Audits
… county officials did not provide cyber security training to IT personnel and county employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Town of Oyster Bay – Financial Condition … plan, fund balance policy and reserve policy. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… including: the airport, two entertainment venues, the nursing home and the public transportation system. These …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressManaging Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfUsing Open Book New York
Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.
https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdfAccounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdfSUNY Bulletin No. SU-239
To inform agencies of OSCs automatic processing of the repayment of SUNY UUP Bargaining Unit 08 DRP reductions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uupState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… change. It is time for US companies to step up to the plate and develop, disclose and implement low carbon …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalTown of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213IX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… days between the average date of check clearance for the disbursement and the date the related federal funds are … interest will be calculated on the federal portion of the disbursement. Federal interest liabilities will also be … program subject to CMIA, as follows: The amount of the disbursement for which the state paid out its own funds (as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… the case. The State Comptroller’s Office, United States Postal Inspection Service, U.S. Securities and Exchange … the Federal Bureau of Investigation and the United States Postal Inspection Service and thank them for their continued … by Eckstein who owned another firm called Sisk Investment Services that he ran out of his Syosset home. He convinced …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeUnion Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health insurance … However, if the spouse of a deceased retiree continues to make payments and does not inform the District of the change, the District will pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceTrash Can Free Stations Pilot Program
… reduce refuse in the City’s subway system by removing the garbage cans from the platforms at selected stations. SEO’s objective … solve the problem “of poor customer experience of exposed garbage bags in stations and eliminate the accompanying …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… improvement across much of the state," DiNapoli said. "The upcoming back-to-school and holiday shopping seasons may …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018