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XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures

… and then liquidate against the purchase order through the voucher process. As a result, correcting payments made … Business Unit must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: Process a credit memo voucher in the amount of the original payment referencing the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-order

XVI.3.I Budgetary Presentation – XVI. Financial Reporting

… The Basic Financial Statements (BFS) issued by the State of New York include, as required supplementary information, … Basis - Financial Plan and Actual - Combined Schedule of Cash Receipts and Disbursements for the General Fund and … report presented in the State's BFS reflects a comparison of the original and revised cash basis financial plan with …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentation

DiNapoli: State Tax Revenues Down $3 Billion Through July

… increasingly difficult questions on how to maintain the services New Yorkers need during this national emergency.” …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-july

The Child Study Center of New York – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) were … To determine whether the costs reported by The Child Study Center of New York on …

https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manual

Crossroads Center for Children – Compliance With the Reimbursable Cost Manual

… Background Crossroads is an SED-approved, not-for-profit organization located in Schenectady, New York. Crossroads …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manual

Tuition Assistance Program – State Financial Aid Program at Barnard College

… is a women’s liberal arts college. Located in Manhattan, near Columbia University, students at both schools can enroll in each school’s courses. Barnard offers bachelor’s degrees in nearly … full-time students is approximately $44,300 per year. The school’s enrollment as of fall 2014 was about 2,500 …

https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-college

Selected Employee Travel Expenses

… the period April 1, 2008 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 million …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses

Selected Aspects of Discretionary Spending

… determine whether Roosevelt Island Operating Corporation’s discretionary spending complied with its guidelines and … approximately $1.7 million of RIOC spending that was discretionary in nature. Each public authority should have … formal policies and procedures specifying the types of discretionary costs that are appropriate and the dollar …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3

Real Estate Portfolio

… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …

https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolio

College of Fredonia – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expenses

Selected Aspects of Discretionary Spending

… bus and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned from …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending

Bornhava – Compliance With the Reimbursable Cost Manual

… ended June 30, 2014. Background Bornhava, a not-for-profit organization located in Buffalo, New York, offers a range of …

https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manual

Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals

… treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A cataract is corrected …

https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitals

City of Lockport – Budget Review (B24-1-8)

… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the … for the next succeeding fiscal year. Key Findings Based on the results of our review, the significant revenue and … 2025 budget, the Common Council amended the 2024 budget by increasing ambulance purchase appropriations by $156,073 …

https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8

Greene County Industrial Development Agency – Management Practices (2013M-95)

… Purpose of Audit The purpose of our audit was to evaluate the Greene … that received benefits from GCIDA. This includes lease and PILOT agreements related to the construction and renovation … of an aircraft component assembly facility; and the sale of land, a line-of-credit and the issuance of bonds with …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-management

Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)

… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2011 … Background The Warsaw Fire Department comprises one fire company, Cry-Res Corporation (Company). The Company provides …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financial

Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)

… January 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025

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