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VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… need for a Cash Advance ceases, the agency is required to return the money to the State Treasury. A final … need for a Cash Advance ceases the agency is required to return the money to the State Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceTown of Athens - Town Clerk/Tax Collector (2018M-41)
… and County Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 … in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsStarpoint Central School District – Financial Condition (2015M-266)
… The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools … annual budgets. Use the excess amounts in reserve funds in a manner that benefits the taxpayers and in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Clymer Central School District – Financial Management (2016M-187)
… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … Unrestricted fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Camden Central School District – Financial Condition (2016M-51)
… is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. Village officials appropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13State Police Bulletin No. SP-109
… Purpose To inform the agency of new Additional Pay earning codes and to provide instructions to pay the out-of-title work. Affected Employees Troopers in … To inform the agency of new Additional Pay earning codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Community Services, Inc. … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit covered expenses claimed on United’s CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualExamination of Unemployment Insurance Benefits
… high risk payment requests and payments DOL processed from January 1, 2014 through December 31, 2014, prior years’ … recoveries totaling $403,456. This includes $224,220 from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $179,236 from claimants against whom DOL assessed monetary penalties …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $810,382 in reported costs – $697,499 in personal service costs and $112,883 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Services (OGS): Compliance With Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination … the problems identified in the initial audit report. Homes and Community Renewal (HCR): Low-Income Housing Fund …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsOpinion 2000-14
… -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) PUBLIC … -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity program) SCHOOL … to the teacher. 1 Collective bargaining between public employers and public employees is provided for by article 14 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 90-16
… a consultant to the county health department. May 15, 1990 Kenneth H. Holcombe, Esq. County of Clinton …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program activities and training programs is eligible for State aid reimbursement when such coordination is …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… The non-reimbursable costs included $5,394 in ineligible property expenses, $3,609 in ineligible food costs, $2,337 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster County) The board … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsLyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key … District could not provide evidence of a documented plan for the future use of the capital reserves. There is no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143