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VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clifton Park Water Authority , Cortland County Industrial Development Agency , Middle … is being spent appropriately and effectively.” Clifton Park Water Authority – Water Charges (Saratoga County) … today announced his office completed audits of the Clifton Park Water Authority Cortland County Industrial Development …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Fuel Purchases
… provide public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and Seneca counties. …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesState Agencies Bulletin No. 145
… To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately … that affects the amount an employee should have been paid for a closed contract period, the adjustment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective bargaining … at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for … worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, respectively. In addition, …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Town of Owego – Shared Services Facility Capital Project (2022M-42)
… and cost prior to the Project’s authorization, the Project is expected to cost at least $15 million, which is $8.1 million over the Board’s authorized cost of $6.9 … finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of Islandia – Overtime (2023M-121)
… of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent … he claimed to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled … $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village … Village officials did not: Ensure an independent review of Parks and Recreation Department (Department) claims …
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)
… 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-99Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mWayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s … to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… agreement establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and the swim program fees in 2016 which were remitted to the … and approve the fees that are charged to nonresident swim program participants and ensure that the Program’s …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wellsville Central School District – Financial Management (2017M-159)
… unemployment reserve balance to accumulate to an excessive level and have not used funds from the retirement … and appropriations to avoid levying property taxes at a level greater than needed and that estimates in the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… in the process of awarding contracts to their private business associates and evaluate the contract with the LLC’s … Marlboro Central School District District Officials Outside Business Activities 2014M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mVillage of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village is governed by an elected five-member Village Board …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds (general, water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… July 1, 2012 through April 12, 2016. Background The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, which operates 10 … West Irondequoit Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andPutnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the … The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Roxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the … 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207