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XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… referenced on the voucher is scheduled to lapse in March, the account code will need to be changed to 32207 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… provider located in Utica, New York. UCP provides preschool special education services to children with … the ages of three and five years. UCP is reimbursed for preschool special education program services through rates … costs must comply with Manual requirements. For the calendar year ended December 31, 2012, UCP reported about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… distinct and separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists … each attached invoice; however, the Board has no process in place to verify it is approving all claims for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Sole Custody Reporting
… has been created for you, it must be activated before you can access the Sole Custody Reporting Application. You will …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingHealth Sciences Charter School – Procurement (2013M-211)
… Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of … procedure documentation and inconsistencies were found in the purchasing practices/competitive bid process outlined in the School’s charter agreement and the procurement policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Hempstead Union Free School District – Management of District Resources (2014M-253)
… The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an … and deliberations are performed in a transparent and public manner. District officials did not ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mFranklin Square Water District – Life Insurance Policies (2013M-127)
… 1, 2012, to February 28, 2013. Background The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the communities of Franklin Square and Elmont. The District is governed by an elected … Franklin Square Water District Life Insurance Policies 2013M127 …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Village of Mount Morris – Justice Court (2013M-152)
… 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and a … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Newfield – Selected Financial Activities (2013M-2)
… records could not be produced for our review. No one can be sure that all moneys received were actually recorded …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Suffern – Budget Review (B19-6-3)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background … and expenditure projections in the Villages tentative budget for the 201920 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Opinion 94-17
… the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services (imposition and collection of fees for) … that unpaid user fees imposed to finance the cost of recycling services, including any interest or penalties, may … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract with …
https://www.osc.ny.gov/legal-opinions/opinion-94-17DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… Government in the Second Degree and arraigned before Judge Anthony Neddo at the Watertown City Court Centralized … appearance ticket. She is due back in court on March 28 th . The charges filed in this case are merely accusations …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Eastchester … the bridge could cost $1.4 million. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsManhattan D.A., NYS Comptroller Announce Indictments in Frauds Totaling Nearly $1 Million
… (“APPLE Corps”). Separately, CHERYL CARR, 73, and ANDREA WILLIAMS, 47, allegedly stole $288,529 from the Harlem … justice is served.” NEAT, in her role at John Jay, was tasked with submitting requests for stipend checks on … documents and statements made on the record, CARR and WILLIAMS incorporated a fictional charter school named nearly …
https://www.osc.ny.gov/press/releases/2026/07/manhattan-da-nys-comptroller-announce-indictments-frauds-totaling-nearly-1-millionCUNY Bulletin No. CU-342
… payments. Employees with salaries below the ‘Last 1 year step’ (Max) who are due an increment during the next … are identified using ‘07 03 .’ ‘Last 1 year step’ (Max) - Old increment codes 03, 15, 20, 25, and 30 will be replaced … ‘7 year step,’ not later than upon the completion of two (2) years of service at the ‘5 year step.’ Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesState Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the … plans or a written fund balance or reserve policy in place to guide the board’s decisions regarding appropriate …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… and Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An audit … that the MTA did not maximize toll collection because license plate images could not always be processed, resulting …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-304
… agencies of OSC’s automatic processing of the April 2022 UCS Increments and Longevity Increments and provide … or Longevity Increment as indicated below: Salary Plan: UCS NUC UCO UCC – Increments Only NYS Bargaining Unit: … between the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the … System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirements