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Agency Financial Reporting Package

… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … . AFRP Reporting Application Existing Users Log in to Online Services  to get started. If you forgot your …

https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package

Lehman College – Controls Over Bank Accounts (Follow-Up)

… Purpose To determine the extent of implementation of the four recommendations included in our initial report, … list that Lehman opened prior to the implementation of the 2008 banking policy.   One was a Certificate of … To determine the extent of implementation of the four recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-follow

IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions

… OTB Tickets Uncashed winning tickets. 31023   Unclaimed Lottery Tickets Uncashed winning tickets. 31041   Uncashed … corporation to a for-profit corporation status. 32405   Lottery Tickets Lottery games ticket sales. 32406   Video Lottery Receipts …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receipts

Cattaraugus County – Court and Trust Funds (2014M-85)

… review was to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer. Payments made … review was to examine the Countys controls to safeguard and account for court and trust funds for the period of …

https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85

Yates County – Court and Trust Funds (2025-C&T-1)

Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 through December 31 2024

https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1

Opinion 89-42

… LAW, §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, … letter concerning the investment of village funds in short term United States Treasury bills under a system known as … the propriety of investing village funds in short term United States Treasury bills under a system known as …

https://www.osc.ny.gov/legal-opinions/opinion-89-42

IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants

… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of Education due to: Excessive cash balances on deposit that … the award. SINGLE PAYMENT VOUCHER To generate a refund of federal funds by check to the U.S. Treasury or U.S. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasury

City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)

… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236

Town of Owego Fire District – Board Oversight (2013M-26)

… 13, 2012. Background The Town of Owego Fire District is a district corporation of the State, distinct and separate … from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners consists of five …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… District controls are adequate to ensure that financial activity is properly recorded and reported and that District … District controls are adequate to ensure that financial activity is properly recorded and reported and that Di …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

Controls Over Cash Advance Accounts

… 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and … agency appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. …

https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accounts

Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)

… if District officials adequately safeguarded PPSI on mobile computing devices (MCDs) and cash collections for … of Personal Private and Sensitive Information PPSI on Mobile Computing Devices and Extracurricular Cash Records …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitive

Skaneateles Central School District – Records and Reports (2015M-154)

… Purpose of Audit The purpose of our audit was to examine the District’s financial records …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154

XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement

… Policy References Process and Document Preparation: The OSC Rules and Regulations allow continuous travel advances up to … overnight assignments away from their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and Document …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advance

Richland Fire District – Board Oversight (2016M-374)

… District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed … in a separate bank account so it will not be commingled with other District funds. Prepare and file annual foreign …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374

State Comptroller DiNapoli Releases School District Audits

… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district … resulted in apparent overpayments of $2,180. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits

Town of Lincoln - Town Clerk (2023M-31)

… Town. In February 2024, she pled guilty to the theft, paid full restitution of $3,869 and received a one-year …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31

Town of Wayne – Justice Court (2013M-52)

… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. … comprising four councilpersons and the Town Supervisor. For the fiscal year ended December 31, 2011, the Town … 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52

Putnam County – Court and Trust Funds (2024-C&T-2)

… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2

Jefferson County – Court and Trust Funds (2022-C&T-6)

… and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office … the depository (bank used to hold court and trust money) with an itemized list of each court action and other required …

https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6