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VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in accordance … a complete system of internal controls governing advance accounts; Proper documentation for all advance account disbursements; Monthly reconciliation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewDiNapoli Honors Community Leaders During Italian Heritage Celebration
… Thomas P. DiNapoli hosted a reception in honor of Italian Heritage Month on Oct. 23 in Tuckahoe, N.Y. DiNapoli honored five Italian-Americans for their contributions to New York: David … years. He has spent many years developing the Westchester Italian Cultural Center as a resource for Italian-Americans …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway was charged this … for allegedly syphoning more than $3,000 of ambulance service funds, according to New York State Comptroller Thomas … Former Town of Perry Ambulance Service Business Manager Darcy J Conaway was charged this …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementNY-Sun Incentive Program (Follow-Up)
… electricity come from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the … to help establish a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… manner to complete the annual independent audit within 180 days after the year end. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialRoxbury Central School District – Financial Condition (2013M-207)
… financial condition for the period July 1, 2011, to May 23, 2013. Background The Roxbury Central School District is … and reasonable, and create a written reserve fund plan. To the extent that they are not necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether … September 23, 2013. Background The Virgil Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Rapids Fire Company – Credit Cards (2023M-86)
… Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not … audit fire company rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Wallkill Central School District – Claims Auditing (2023M-52)
… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … $464,801 were not included in the claims auditor reports to the Board. As a result, the Board was not aware of all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… order requiring construction of a new facility with a completion deadline of April 2017. If the new facility is not …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mNorth Colonie Central School District – Claims Processing (2013M-9)
… reimbursed its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which … True North Rochester Preparatory Charter School Contract Management …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTown of Wayne – Justice Court (2013M-52)
… of bail, or properly report ticket dispositions to the DMV. Key Recommendations Contact law enforcement agencies to … the Court deposits all moneys received, intact, within 72 hours from the date of receipt, excluding Sundays and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Spencer – Financial Condition (2013M-119)
… The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed … from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted … fund balance was also significantly underreported and several expenditure lines were reported inaccurately. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities … The purpose of our audit was to examine the Towns financial activities for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the … the Newark Valley Fire Districts District progress as of September 2025 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Class Cities Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling legislation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionTown of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… report – pdf] Audit Objective Determine whether Town of Amherst (Town) employees and elected officials completed … was provided to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees … all nine elected officials), 67 employees or 74 percent of employees tested and eight elected officials did not …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Village of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings None of the Village’s 240 total … employees and six elected officials were provided SHP Training during the 2021 annual training period. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13