Search
XII.6.L Replenishing an Advance Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction … for instructions on how to submit a regular voucher. Business Units must use the account code that correlates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountDiNapoli: June Tax Receipts Down 17.3% From Last Year
… reopening continue, state tax revenues remain far short of pre-pandemic levels,” DiNapoli said. “Currently, state spending is well below projections, as the Division of the Budget withholds some payments in response to fiscal … are to respond fully to the COVID-19 crisis.” Other items of note in the report: June tax receipts were $475 million …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearA Statement from Comptroller DiNapoli on the Murder of George Floyd
… profound pain and damage wrought by racial injustice. This time, the response must be different. Too many Black lives … Martin Luther King, Jr. spoke of the ‘fierce urgency of now.’ Now is the moment for us to join together to build a … and understanding for one another. Yes, emotions are raw right now. But it is critical that we treat each other with …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… for the 2017-18 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest … for the 201718 fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Administration of Non-Competitive and Limited-Competition Contracts (Report … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followAdoption Subsidy Program (Follow-Up)
… two recommendations included in our initial audit report, Adoption Subsidy Program (Report 2008-S-106). Background Our … which was issued on August 18, 2010, examined whether adoption subsidy payments to adoptive parents were supported … of Children and Family Services (OCFS) established the Adoption Subsidy Program (Program) to locate and maintain …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … to identify high-risk transactions. During the period of our examination, the Department processed almost 7.5 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal … their student loans repaid by the Department. Chapter 887 of the Laws of 1990 created the Tuition Reimbursement Fund, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Collection of Lease and Permit Revenues
… Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesReporting of Billboard Income (Follow-Up)
… Finance was not doing enough to identify and follow up on properties with billboards. Finance had not routinely … obtained and reviewed a Department of Buildings list of properties with billboards. We obtained such a listing showing 871 properties with billboards and noted that for 717 (82.3 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followCity of Glen Cove– Budget Review (B7-13-16)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… such as tax certiorari judgments and termination payments, with debt when it should be funding such expenditures with operating revenues. The City continues the practice of supporting operating expenditures with unrealistic revenue estimates and one-shot revenues. The …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through … Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… before they are authorized to work in a school in New York State." We requested documentation to support that all adults …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted for, were substituted by the open swim program coordinator with personal checks and were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedVillage of Horseheads – Collections (2023M-169)
… could verify deposits were made intact, complete timely bank reconciliations, or perform annual audits. We determined … and deposit all collections timely and reconcile Village bank accounts monthly. Establish receipt records that …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District … whether the Delaware Academy Central School District at Delhi District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… totaling $2 million that included vehicle and equipment parts and solvents, reimbursements to officials and employees … approved 47 disbursements totaling $9,769 for vehicle parts that were not compatible with any Town vehicles or … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… not adequate. The School’s former Operations Manager was arrested in December 2024 for the alleged theft of $1,100 in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… expenditures for 2014 were approximately $1.1 million. Key Findings The Board did not implement the independent … cards: four to Commissioners plus one to the Treasurer. Key Recommendations Address audit recommendations provided by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112