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VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables

… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. SFS … Payable >Vouchers > Add/Update > Regular Entry The Voucher Style is “Adjustments”. Chartfield Coding Requirements Within the AP Adjustment Voucher there are two invoice lines, each with its own …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparation

City of Glen Cove – Budget Review (B7-14-16)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background … are outstanding. Key Findings The 2015 proposed budget contains significant financial risks that the City …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

CUNY Bulletin No. CU-415

… to Bargaining Unit CC. OSC Actions The new Bargaining Unit CD and the new Benefit Program CDD have been established for … agency shop fee code 276 are now valid for Bargaining Unit CD. The flat dollar amount for dues and agency shop fee is … below to reflect the change in bargaining unit from CC to CD effective 11/18/2010. Job Code Job Title 019281 EOC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-program

State Comptroller DiNapoli Releases Municipal Audits

… the sale to obtain other offers for a potentially higher selling price. Town of Roseboom – Long-Term Planning …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0

City of Glen Cove– Budget Review (B7-13-16)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … operating expenditures with unrealistic revenue estimates and one-shot revenues is not prudent. The City projects … surpluses for the 2013 fiscal year for the general fund and the water fund. However, due to overstated revenue …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16

Medicaid Program – Improper Medicaid Payments to a Transportation Provider

… whether Medicaid made inappropriate payments to a transportation provider. The audit covered the period from … 2012 to December 31, 2016. Background Medicaid provides transportation to medically necessary services for those recipients who are unable to obtain transportation on their own. Medicaid reimbursement for …

https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-provider

Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)

… and reports,  Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and  … State Village Law (Village Law) Section 4-408.  Ensure the AFR was prepared and filed with OSC, as required by New York … General Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16

Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)

… Reported the results of the Village’s fiscal activities to the public in a transparent manner.  Key Findings  The Board did not:  Conduct an annual audit, or cause to be audited, the CFOs’ 2022-23 financial records and … Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15

Village of Addison – Payroll (2024M-12)

… established policy and collective bargaining agreement (CBA) regarding employees’ leave benefits. As a result of the …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12

Contract with EBSCO Subscription Services, Inc. (Follow-Up)

… journals, magazines, and other literary materials to State agencies, political subdivisions, and other authorized … examined billings to one agency, the State University of New York, and found EBSCO was billing in excess of the $35 limit …

https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-follow

Village of Horseheads – Collections (2023M-169)

… of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169

Compliance With School Safety Planning Requirements (Follow-Up)

… Objective To determine the extent of implementation of the 19 recommendations included in our initial audit report, Compliance With School Safety … To determine the extent of implementation of the 19 recommendations included in our initial audit report Compliance With School Safety …

https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-follow

St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)

… were missing key information such as serial numbers, locations, purchase dates and costs. Key Recommendations  …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99

State Comptroller DiNapoli Releases Municipal Audits

… treasurer properly filed required annual update documents for fiscal years 2019 through 2021. Tioga Fire District – … filed the district’s required annual update documents for fiscal years 2015 through 2021. Town of Seneca Falls – … 2019 identified certain conditions and opportunities for town management’s review and consideration. Auditors …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0

Elba Central School District – Financial Condition (2013M-240)

… in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240

Fund Financial Data – 2021 Financial Condition Report

… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Hampton Bays Union Free School District – Claims Processing (2013M-333)

… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333

Village of Sinclairville – Water Operations (2014M-362)

… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Fund Financial Data – 2022 Financial Condition Report

… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Town of Mamakating – Records and Reports (2015M-164)

… Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 and is … fund goals, reviewing accurate up-to-date financial reports and developing realistic budgets in conjunction with …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164