Search
VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, … and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. For reimbursements other than a salary advance, agencies must submit an AP Voucher charging the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementChild and Dependent Care Credit
… was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of Taxation and Finance (Department) for tax year 2015 because the … subsidies from the New York State Office of Children and Family Services (OCFS) or the New York City …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditVillage of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … accountant to conduct the audit. … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Homeowners Association, Inc.
… expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. Background Under … Homeowners returned $800 to the State. Key Recommendations Work with the New York State Office of the Attorney General …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incLicense Fee Revenues (Follow-Up)
… (Department) is responsible for ensuring that consumers and businesses benefit from a fair and vibrant marketplace. The Department issues licenses and permits for certain businesses operating and collects …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… taken by the Thruway Authority (Authority) in monitoring and reporting on the status of the project items in the … the project items on the capital plan were starting and finishing on time and remaining within budgeted costs. We found the Authority …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followCampbell-Savona Central School District – Financial Condition (2015M-42)
… seven-member Board of Education, operates two schools with approximately 890 students. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… in Yates County. The District, which operates four schools with approximately 1,250 students, is governed by an elected … transfers between reserve funds to best align funds with long-term needs and/or use the funds to reduce … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not establish … user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology … to officials, we found that the Board of Education (Board) and District officials did not: Develop and adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… prior to purchase, evidence of competition or compliance with written contractual agreements. The claims auditor … monthly to the Board. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… water system, as indicated by the master meter readings, with the water billed to the Village’s customers. Key … for periodically reconciling the amount of water produced with the amount billed. … Village of Coxsackie Financial …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Albion – Supervisor’s Records and Reports (2024M-111)
… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… As a result, the Board may have made financial decisions with inaccurate and out-of-date financial information. … Treasurer’s financial procedures. Village officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… assets to be lost, stolen or misused. 112 capital assets with an acquisition cost of $60,871 were not recorded on the … were not properly accounted for or monitored. 21 assets with an acquisition cost of $16,931 and 48 information … capital assets. District officials generally agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringOpinion 92-1
… obligations for retained percentages, in the case of U.S. government obligations, the obligations must be credited to a custodial bank's federal reserve system account or to a member bank with … the municipality, returned to the contractor with his or her assignment. February 12, 1992 Cornelius F. Healy Deputy …
https://www.osc.ny.gov/legal-opinions/opinion-92-1DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… been hit hard. The consequences of the pandemic will be with us for a long time and federal funds have been essential in … $500 million by SFY 2024-25. The budget also legalizes adult use of marijuana. Receipts of $20 million are projected …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetState Agencies Bulletin No. 2202.1
… be processed using the following effective dates beginning with the following check dates: Payroll Period Effective Date … Differential Payment Amount Employees’ Comp Rate Code and work percent on the applicable Effective Date in the … Effective Date, the employee’s Comp Rate Code and work percent immediately prior to the leave should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-educationState Agencies Bulletin No. 2310
… check dates: Pay Period Effective Date End Date Check Date Administration 1 Lag 03/27/2025 03/25/2026 04/23/2025 … Stip) are eligible for the payment if they return to the payroll on or before the applicable End Date in the … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money … develop a written policy that explains why money is being set aside in a reserve. It should also document the reserve’s … a permissive referendum in the affected district and must set forth the maximum cost of the specific object or purpose …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… (SCIS) preschool special education services to children with disabilities between the ages of three and five years. … June 30, 2014, NYL was a member of the eight-member Young Adult Institute Network (Network), which also included the … adjustments to NYL’s CFRs and reimbursement rates. Work with NYL officials to help ensure their compliance with …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manual