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XII.6.L Replenishing an Advance Account – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance … and Submittal of this Chapter for instructions on how to submit a regular voucher. Business Units must use the … This section informs Business Units how to process vouchers to replenish a Business Units advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… the agency is required to return the money to the State Treasury. A final reconciliation of the account must be done … the agency is required to return the money to the State Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2010 through October 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves … Town of Oyster Bay Financial Condition and Selected Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54City of Newburgh – Budget Review (B6-15-24)
… revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. … revenue shortfalls or unforeseen expenditures. The 2016 proposed budget does not include an allowance for … costs when two expired contracts are settled. The City’s proposed budget complies with the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… the new APR DRG-based hospital inpatient payment system for Medicaid services when patient deaths occur within one … a change to the Medicaid reimbursement methodology used to compensate hospitals for inpatient medical care. The new methodology, based on All Patient Refined Diagnosis Related Groups (APR DRG), was implemented to …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsState Agencies Bulletin No. 422.2
… deposited into the employee's checking or savings account. Agencies cannot use form AC230 , Report of Check … By enrolling in direct deposit, the employee and any joint account holder allows the State, through the financial institution, to debit the account to recover any salary to which the employee was not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsUnified Court System Bulletin No. UCS-177
… supplemental insurance program available to members of the NYS Court Officers Association. Affected Employees Employees … supplemental insurance program available to members of the NYS Court Officers Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeSpecial 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… Information for members about 25 year plan for Nassau County peace officers who serve in the Nassau County Probation Dept …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … than $4.3 million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the … requirements. There are no recommendations pertaining to ECAs in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $1.5 million for the general and highway funds. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373City of Lockport -- Budget Review (B1-15-20)
… an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for next succeeding fiscal year. Key Findings Based on the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Accounts Payable Advisory No. 43
… Chapter Name Description of Change X.3.A Online Vendor Add Portal Updated to include new requirements for adding vendors …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreFort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Village of Addison – Board Oversight (2024M-8)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … sentence represents the first time a public official in New York State surrendered their pension as a penalty for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … million in restricted funds that should have been returned to component districts. The Board has not adopted a written … fiscal years 2013-14 and 2014-15 which are questionable as to whether they were for legitimate and necessary purposes. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … as required when the new owner was no longer eligible for the exemptions. Key Recommendations The Assessor should: … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andWeedsport Central School District – Financial Management (2016M-94)
… of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 million. Key Findings … to increase it to between 3 and 4 percent of the ensuing year’s budget by addressing the District’s reliance on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Poland Central School District - Claims Audit Process (2018M-214)
… before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, we … approved before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit period … Key Recommendations Discontinue the use of the debit card. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214