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VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… advance, agencies must submit an AP Voucher charging the appropriate account code for the expenditure made. See … Advance Account of this Guide for further information. It is not appropriate to use the advance account codes … Chapter. Agencies can view their reimbursement activity by running the NY_AP_CASHADV_REPLENISHMENT query in the SFS. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementCounty of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s activities for the period January 1, 2013 … did not require multiple signatures when withdrawing funds from its bank accounts. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain building space for school operations for the … real estate experience. We also found that the terms and conditions of the lease agreement appear to benefit the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for approving, … Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the County and includes …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardOrdinary Death Benefit – Career Plan
… death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … monthly pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … monthly pension benefit.The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… death benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The … montly pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene County) The supervisor’s failure to maintain complete and … balances of the accounting records. Town of Alden – Town Clerk/Tax Collector (Erie County) The clerk did not properly …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsAgency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting system … started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amani Public Charter School , Holland Central School … District , Mount Pleasant Central School District and the Onteora Central School District . “In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsPort Jervis City School District – Financial Condition (2022M-152)
Determine whether the Port Jervis City School District District officials and Board of Education Board effectively managed the Districts general fund financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTown of Hamburg - Finance Office (2023M-109)
… credit card purchases. The former Director was arrested in September 2022 for charges relating to her use of the … credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the Board and Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … elected Mayor and Village Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityOrdinary Death Benefit – State Police Plan
… $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitCost-Saving Ideas: School District Auditing – External Auditor
… It is required to hire an external auditor unless your district or BOCES has fewer than eight teachers. Use the … practice in New York State; have or develop expertise in district financial operations, pertinent statutes and … that the individual or firm is independent of the district as defined by Generally Accepted Government Auditing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor