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VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… 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-reimbursementDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… budget and financial plan: “Our regional transit system is on the edge of a precipice. Without a significant infusion … will be forced to consider if sufficient federal funding is not received as soon as possible. “Washington needs to act …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Camden …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Cost-Saving Ideas: School District Auditing – External Auditor
… Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorOversight of School Fire Safety Compliance (Follow-Up)
… ). Background The State Education Department (Department) is responsible for overseeing school fire safety, including … The Department’s Facilities Planning Unit (Unit) is responsible for the fire safety program for schools …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followRailroad Bridge Inspection Program (Follow-Up)
… Act of 2016, which has passed the Assembly and Senate and is awaiting review and approval by the Governor. The Bill, if … implemented, four have been partially implemented and one is no longer applicable. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followReview of Credit Card Expenses at Finger Lakes DDSO
… Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The objective of … group homes across eight counties. Employees at each group home routinely purchase food and household items necessary to … Disabilities Service Office DDSO to Finger Lakes Home Supply from Dece …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The … based on standard fee schedules. However, St. Francis is entitled to additional payments for certain special items …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Middle Island Fire District – Budgeting Practices (2013M-93)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … 2011, to November 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk … Board of Fire Commissioners. The District’s budgeted expenditures for 2012 were $3,417,000. Key Findings During …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… January 1, 2011 to August 6, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsMonroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 through February 13, 2014. … $1 billion. Key Finding County officials failed to properly manage or enforce their contract with an external …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Real Property Tax Exemptions Administration (2017-MR-4)
… 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant … criteria, including the use to which the property is put, the owner's ability to pay taxes, the desire of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The … that result in the appropriation of fund balance that is not needed to fund District operations. Have the faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCity of Yonkers – Budget Review (B6-15-15)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate … deficit obligations are outstanding. Key Findings There is a budget gap of $25.8 million between the District’s …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Red Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through December 31, 2015. … $151 million. Key Findings Seven individuals had access to functions in the payroll system that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the District's … District reimbursed three employees $15,000 for the use of personal vehicles to commute from home to work, which was not … agreement. Ensure that all employees receiving dependent care reimbursements are eligible to receive payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins … operates 12 schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLong Lake Central School District – Payroll (2016M-90)
… 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton … which operates one school with approximately 60 students, is governed by an elected five-member Board of Education. … reviews of the payroll process were not adequate because he did not compare payroll registers to payroll source …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in … operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177