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Operational Advisory No. 32
… the AP Adjustment Voucher to ensure that the vendor gets an accurate 1099. Since the refund relates to a payment that … Citibank but the refund would be from the actual vendor (i.e. Staples). Agencies must include the Citibank voucher ID … Agencies who bulkload ROA transactions are expected to attach supporting documentation once the transaction is …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesOpinion 91-17
… LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the exception to … into contracts among themselves and among other public and private hospitals, medical schools, other health related … supplies and services. The term "municipal hospital" is not defined in General Municipal Law, §103(8). This …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through … of unrestricted fund balance that is not needed and not used to fund District operations. Review all reserves currently established and determine if the balances are necessary and reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsMiddletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Bath Central School District – Reserves (2016M-401)
… Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three schools … approximately $3.3 million was required to be restricted in the debt reserve. The District inaccurately reported one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401East Meadow Union Free School District – Financial Condition (2015M-332)
… July 1, 2012 through August 31, 2015. Background The East Meadow Union Free School District is located in the Town of … East Meadow Union Free School District Financial Condition 2015M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Town of North Norwich – Budgeting (2015M-54)
… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Mid-Hudson Library System – Procurement (2016M-261)
… of Audit The purpose of our audit was to examine the Library System’s procurement process for the period January … 1, 2015 through July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Schuylerville Central School District – Fund Balance (2016M-113)
… 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … limit at year-end. District officials have not developed a plan to document their intentions for the amount necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113North Collins Central School District – Financial Management (2016M-189)
… July 1, 2012 through February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in … North Collins Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Penfield Central School District – Financial Management (2015M-162)
… Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Village of Malverne – Procurement (2017M-16)
… 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. … authorization from the Clerk-Treasurer, which resulted in confirming POs (that is, a purchase order prepared after a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Town of Vestal – Capital Acquisitions (2013M-78)
… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing process for … relied on annual requests from department heads seeking to fulfill their immediate capital needs and primarily issued debt to finance the capital expenditures they approved. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Baldwin Public Library – Payroll (2013M-335)
… period July 1, 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in … Board of Trustees, each of whom is elected by the Baldwin Union Free School District voters. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… audit was to evaluate the District’s financial condition and controls over fuel inventory for the period July 1, 2013 … Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, which is … District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, … AltmarParishWilliamstown Central School District Financial Condition 2015M232 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionTown of Caroline – Renewable Energy (2013M-325)
… September 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, … utilized by the Town, resulting in savings of $2,500, or a 36 percent reduction in energy purchased. The remaining … energy usage for Town facilities for the period January 1 2010 through September 18 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… MTA’s proposed $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave many needs … “The proposal also assumes the large $15 billion hole in the MTA’s 2020-2024 capital program will be funded, …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programOperational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction processors, … values are valid. You are reminded to review the budget check status field after the budget check to ensure that the transaction is still in a valid … Budget Check Reminder …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminder