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Accounts Payable Advisory No. 13
Disabling Voucher Matching
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsWindsor Central School District – Cafeteria Operations (2016M-130)
… management of the school lunch fund for the period July 1, 2014 through February 23, 2016. Background The Windsor … District, which operates four schools with approximately 1,800 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23DiNapoli: NYC Hotel Industry Among Nation's Largest, Strongest
… of the Hotel & Gaming Trades Council . “Our hotels welcome millions of visitors, generate billions in tax … Impact: Travel and Tourism to New York (April 2026) Welcome Back to New York: An Analysis of Post-Pandemic Travel …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-hotel-industry-among-nations-largest-strongestVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Budget Transfer is the budget entry component that is used to move budget authority between budgets within a single … budget lines. The Budget Transfer Component can be used to post Apportionments, Budget Transfers, Consolidation … the movement of a lump sum or a multi-fund appropriation to a specific account or fund. Effective October 1, 2015 an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … the Audit Area The Village provides municipal electric utility services to Village residential and commercial … The Board should provide adequate oversight of electric utility services billing and collections to ensure financial …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Town of Union – Transparency of Fiscal Activities (S9-25-40)
… [read complete report – pdf] Audit Objective Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did the … Did the Town of Union Town Board Board provide for an annual audit of the Towns financial records and did the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… year (SFY) 2018-19 Enacted Budget Financial Plan projects that spending will outpace revenues over the next three years … from last year. The Division of the Budget (DOB) expects that the state will utilize 42 percent of the $9.4 billion … balance from SFY 2017-18 in the current fiscal year, and that General Fund reserves will decline to $2.9 billion by …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansState Comptroller DiNapoli Releases Audits
… due for summonses issued to vehicles with diplomatic plates. In a follow-up, auditors found DOF officials made …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsOverview – Career Plan
… Overtime, if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… salary; Overtime if earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… is usually your years of employment immediately before retirement. The calculation of your FAS can include, but is … form of termination pay; Payments made in anticipation of retirement; Lump sum payments for deferred compensation; and …
https://www.osc.ny.gov/retirement/publications/1512/overviewAnnual Audit
… and complied with the New York State Workers’ Compensation Law and mandated fee schedules. Background The Board … and complied with the New York State Workers Compensation Law and mandated fe …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. Background The Van … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionDownsville Central School District – Fund Balance (2016M-79)
… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Town of Mount Pleasant – Financial Condition (2013M-303)
… 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 … The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 million in … the past five years, due primarily to the Board relying on fund balance as a financing source for operations. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Village of Waterford – Board Oversight (2022M-70)
… prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in … of $112,000 (90 percent) in the TOV highway fund. As a result, much of the $424,000 of fund balance that the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138