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VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… moneys are to be used in accordance with rules prescribed by the Comptroller which include, but are not limited to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … update the plans to ensure that its decisions are based on the most accurate and up-to-date financial information. … …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… overnight assignments away from their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and Document … timely submission of Expense Reports, and procedures for ensuring an employee does not leave the Business Unit’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … to accumulate money for a future purpose. … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170State Agencies Bulletin No. 145
… and displayed by the system. The adjustment will show in the employee's Time Entry record with the Earn Code "RCN". … Date will be the Contract End Date. If the employee was in more than one department during the contract period being adjusted, the adjustment will show in the employee's Time Entry record for the department the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentPutnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … the statutory limit. Officials have not established a reserve fund policy stating how much would be set aside in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… and supporting documentation of separation payments for the period July 1, 2012 through April 12, 2016. … The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … Board of Education. The District’s reported expenditures for the 2015-16 fiscal year totaled approximately $68.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of … significant concerns with the lack of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The District, … of Personnel and Technology have private interest in a limited liability company (LLC) that provided report … owner based on a competitive process. We found no evidence in the Board minutes that the District entered into formal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessState Agencies Bulletin No. 683
… Purpose To update the current Security increment code system to incorporate the changes necessitated by the processing of recent arbitration awards. Background Increment Codes for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesRoxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … amounts reserved are necessary and reasonable, and create a written reserve fund plan. To the extent that they are not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… totaling $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and … In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree and corrupting … and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of North Haven – Collections (2024M-99)
… and 69 collections totaling $57,426 were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Yates County – Court and Trust Funds (2025-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Unified Court System Bulletin No. UCS-243
… of the April 2016 and April 2017 Salary Increases for Bargaining Units F8, G9, SA, SD, SG, SK, and SN, and provide instructions for payments not processed automatically. Affected Employees … Court System (UCS) and the above referenced Unions provide for a salary increase of two percent (2.00%) effective April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-243-april-2016-and-april-2017-salary-increases-salary-admin-planDivision of Housing and Community Renewal Bulletin No. DH-131
… (03/30/2023 through present). Employees who were on a Leave of Absence (other than Workers’ Compensation Leave) on the effective date of the increase will become … for the salary increase upon the employee’s return from leave. Control-D Report Available Prior to Processing: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37State Agencies Bulletin No. 1837.3
… The purpose of this bulletin is to provide agencies with payroll processing instructions related to the COVID-19 … Affected Employees All employees are affected with certain restrictions. See Eligibility Criteria for … government has signed two laws to provide employees with paid sick leave benefits in the event the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… of their treatment programs, according to an audit issued by State Comptroller Thomas P. DiNapoli. Auditors found … care providers. This audit is part of a broader initiative by the State Comptroller's office to look at opioid use … substances that were dispensed in the state and reported by a pharmacy or dispenser. I-STOP is a tool to help …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… Transit (Transit) capital projects found errors throughout the project pipeline that contributed to delays and higher … oversee contractors. “This audit found numerous problems in the MTA’s capital projects pipeline that led to delays and … operations, we hope it takes a close look at what we found in this report and our recommendations.” The 2015-2019 MTA …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delays