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VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables

… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of Contracts (OSC BOC). Note: Per Section 93 of the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivables

Oversight and Enforcement of the Rechargeable Battery Law

… contain metals such as mercury, lead, cadmium, nickel and silver, and lithium-ion, all of which can pose a threat to …

https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-law

XIV.14.L Asset Retirement Obligations – XIV. Special Procedures

… external obligating events include: Approval of federal, state, or local laws or regulations Creation of a legally …

https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations

State Agencies Bulletin No. 1837.3

… CR4, CR5, CR6 or CRO Days (CR1, CR2, CR4, CR5, CR6, CRO ONLY): The part of a day employee is using intermittent paid COVID-19 leave, entered as negative days. Hours (CR3 ONLY): The hours employee is using intermittent paid COVID-19 leave, entered as negative hours. Amount (CRO ONLY): The dollar value of the intermittent COVID-19 leave, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leave

Middle Island Fire District – Budgeting Practices (2013M-93)

… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … through 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93

Bloomingburg Fire Company #1 – Disbursements (2013M-83)

… our audit was to evaluate the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. Background The Bloomingburg Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a President, Vice-President, …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83

Kendall Central School District – Capital Project (2017M-194)

… plan detailing the scope and related costs. Because bids for the project came in significantly lower than …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194

City of Newburgh – Budget Review (B6-14-25)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

DiNapoli Statement on His Placement Agent Ban Becoming Law

… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," … DiNapoli legislation: prohibits the Fund from engaging, hiring, investing with or committing to an investment manager …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-law

West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)

… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end of the 2013 fiscal year, the Company received approximately $160,800 in revenue and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m

State Comptroller DiNapoli Releases School District Audits

… disaster recovery. Letchworth Central School District – Reserves (Allegany County) The district’s reserve fund policy … adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the district’s … $418,000 in payments were not accurate, supported or paid in accordance with contracts or board resolutions. In …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-audits

Vestal Central School District – Financial Condition (2014M-08)

Vestal Central School District Financial Condition 2014M08

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

State Agencies Bulletin No. 298

… from $8,500 to $11,000. The Deferred Compensation "Catch Up" provision, available to employees in each of the … of $12,000 in 2002. Employees cannot have both "Catch Up" and "50 and over" additional amounts deferred in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002

Review of Credit Card Expenses at Finger Lakes DDSO

… living in 150 group homes across eight counties. Employees at each group home routinely purchase food and household … of household items. Key Recommendations Ensure employees at Finger Lakes DDSO follow New York State procurement …

https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddso

Orleans County – Court and Trust Funds (2024-C&T-6)

… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … Key Recommendation The Treasurer should ensure that all money deemed abandoned property is paid to the State …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … the annual report prepared by the Treasurer to determine how to maintain and manage the District’s tax certiorari …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

Avon Central School District – Financial Management (2024M-75)

… fund balance that is not needed is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

Sandy Creek Central School District – Cafeteria Operations (2016M-354)

… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown … Sandy Creek Central School District Cafeteria Operations 2016M354 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354