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VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… allowable and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. … this Guide for further information. It is not appropriate to use the advance account codes (59001-59005) on a cash … reviews and approves the payment, an ACH payment is made to the agency’s bank account. For salary advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… 1, 2013 through June 12, 2014. Background The Tompkins County Industrial Development Agency is an independent public … knowledge. Although, three businesses did not meet their job creation goals, the Board did not formally document its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Village of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s financial condition … comprises five elected members including the Mayor and four Trustees. The Village’s annual budget for all funds …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is … Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … of revenue shortfalls, and the Board allowed budgets to be over-expended. Specifically, the highway fund … fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Hurley – Transfer Station Collections (2024M-132)
… station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined … exists for collections not to be properly accounted for and even lost, stolen or misappropriated without detection. … station, was 238 tons less than the amount transported and invoiced by the hauling company, which equates to the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Schenectady City School District – Math Workbook Inventory (Schenectady … secretary-treasurer’s accounting records or hold required public hearings on the proposed 2022 and 2023 budgets or …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsLocal Sales Tax Data, Reports and Resources
… in the First Half of 2025 July 2025 Sales tax collections for local governments and other local taxing entities in New … the First Quarter of 2025 May 2025 Sales tax collections for local governments and other local taxing entities in New … below pre-pandemic levels for most of 2020 and 2021. The report notes that the recently enacted state budget …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesComptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School Audits
… not maximize Medicaid reimbursements by submitting claims for all eligible services provided. Auditors reviewed … controls over network user accounts and did not develop a written IT contingency plan. As a result, the district had … not confirm the district received the fuel it purchased when it was delivered. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available state funding for highway improvements that were planned to be made in 2020, officials delayed highway improvements from 2020 to …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… risks to the industry in the final months of 2024 that my office will be monitoring closely.” Securities industry …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearComptroller DiNapoli Releases State Audits
… (Follow-Up) (2014-F-17) An initial audit report issued in January 2013 identified $10 million in Medicaid overpayments that occurred because of flaws in eMedNY computer programs designed to process electronic …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 91-26
… OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between public library and firm employing library board member's …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 91-37
… Law, which occur while a motor vehicle is parked on a public highway, should be retained by the city as parking … Law which occur while a motor vehicle is parked on a public highway. Section 306 prohibits, inter alia , the operation or parking of a motor vehicle on a public highway without a certificate of inspection. Section …
https://www.osc.ny.gov/legal-opinions/opinion-91-37