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XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… “Register,” and “Third Party” voucher styles are not used. Voucher Style Description of Use Additional … in advance to process under normal business practices does not constitute an emergency. See Section 6.E - Making an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleState Comptroller DiNapoli Releases Municipal Audits
… account that, at times, had more than $500,000 on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. … with water and sewer village laws and codes which resulted in $29,300 in penalties not being assessed. The board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2012
… agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct … Deposits are returned from their financial institution for any reason, whose Direct Deposit is reversed due to an … a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background The Statewide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… Attorney David Soares and the New York State Police for their partnership with my office’s Division of … a clear message: the law will hold anyone accountable for trying to exploit the system for financial gain. When … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksState Agencies Bulletin No. 2318
… a Report of Check Returned for Refund or Exchange (AC-230 Worksheet) until after the SFS blackout period ends. AC-230 … be received and processed by OSC. However, if the AC-230 worksheet corresponds with a direct deposited payroll check, the AC230 worksheet will not be processed to reverse the paycheck in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2318-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsForms and Publications
… Approved Newspapers ( PDF ) - 5/2025 Calendar of Events Electronic Payments - ACH, Book Transfer, CHIPS, EFT, Federal Wire Extension Request Form …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsPublic Authorities
… including roads, bridges, mass transit and schools. In addition, these entities are used to fund or support local … pay debt service. Public Authorities Reporting Information System The Public Authorities Reporting Information System … the Office of the State Comptroller, as required by law. Log In Request an Account – PARIS Account Authorization Form …
https://www.osc.ny.gov/public-authoritiesPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsTown of Butternuts – Accounting and Reporting (2016M-323)
… record the separate cash balances of different funds that are commingled in one bank account. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 … by an elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a … determine the source or purpose of moneys held in several trust and agency funds. The Treasurer did not identify the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods and services in … prepared monthly, whereby known liabilities are reconciled to available cash. … Town of Beekmantown Procurement and Town …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Village of Kaser - Refuse User Fees and Records (2018M-97)
… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… accurate accounting records. Establish procedures to account for all collections received by the Company. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Vendor File Advisory No. 11
… including purchase orders going to the correct address and voucher payments to the correct bank account or address. The “Location” section of the Vendor Record contains business values defined by the … based on the vendor’s preference. If the agency is unsure of which Location to choose for the transaction, agency staff …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of Dannemora – Part-Town Activities (2017M-215)
… Recommendations Establish a PT general fund and use it to account for PT general activities. Review statutory …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… million. Key Findings The student treasurers and faculty advisors of five ECA clubs did not maintain adequate … Key Recommendations Ensure student treasurers and advisors maintain adequate supporting documentation for collections. Ensure student treasurers and advisors properly account for all ECA collections and appoint …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mAccounts Payable Advisory No. 25
Securing Confidential Personal and Private Information
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mTown of Groton – Highway Department Asset Accountability (2022M-117)
… [read complete report – pdf] Audit Objective Determine whether the Town of … (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117