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VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger (GL) modules. … of adjustment that is needed and any system constraints will determine in which module a transaction should be … are approved by the ‘Generic GL User’ will be subject to a post audit review by OSC BSAO. State agencies must ensure all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and four … with realistic estimates for revenues that are based on historical and current information and develop realistic …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Middleport – Water and Sewer Rents (2013M-313)
… October 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water and …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313City of Saratoga Springs – Financial Condition (2012M-201)
… 1, 2008, to December 31, 2011. Background The City of Saratoga Springs is located in Saratoga County and has a … City of Saratoga Springs Financial Condition 2012M201 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Village of Rhinebeck – Claims Auditing (2025M-147)
… (Village) Board of Trustees (Board) properly audit claims? Audit Period June 1, 2023 – September 30, 2024 Understanding the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims from being paid. When a village has a strong claims …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Town of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments are intended to compensate municipalities for having landfills located within their borders, making it … The Town did not receive accurate host fee payments. As a result, the Town did not have access to funds that could have …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Manhattan D.A., NYS Comptroller Announce Indictments in Frauds Totaling Nearly $1 Million
… of the Investigation Division). Senior Investigators Luis Sanchez, Ray Yuen, Brian Longaro, and Brian Granshaw; …
https://www.osc.ny.gov/press/releases/2026/07/manhattan-da-nys-comptroller-announce-indictments-frauds-totaling-nearly-1-millionCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… timely daily inmate admission reports and daily inmate master reports. Ensure that DSS officials retain and use the … UI benefits while incarcerated by limiting the ability to contact NYS Department of Labor via telephone. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1New York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… New York State Comptroller Thomas P. DiNapoli issued a … 26 years as president, but for all public employees in New York, from the village hall to the classroom to the state … Danny made a profound difference in the lives of countless New Yorkers.” … New York State Comptroller Thomas P DiNapoli issued a …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueAlbany Parking Authority – Cash Collections (2016M-181)
… 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany … construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget … procedures to ensure that all cash collections for parking are accounted for and deposited intact and in a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Georgetown Fire District – Board Oversight (2014M-264)
… Fire District is a district corporation, distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is … Key Findings The Board did not ensure that complete and accounting records were maintained, that bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial … 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-249Wayne Central School District – Financial Management (2012M-229)
… million to the District’s reserves with no documented plan or justification for their excessive funding levels. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… to May 31, 2013. Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is … has 10 members, including two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were … of approximately $3.4 million derived from billing area school districts for resident pupils and from certain State …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of Chautauqua – Fiscal Stress (2013M-220)
… 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … Town of Chautauqua Fiscal Stress 2013M220 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Philipstown – Financial Management (2024M-100)
… and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Comptroller DiNapoli Releases Municipal Audits
… Post Fire Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and … Inc. – Apparent Misappropriation of Funds (Steuben County) After a referral from Steuben County District Attorney Brooks Baker, auditors found that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsFranklin County – Fiscal Stress (2013M-252)
… The County’s budgeted appropriations for the 2013 fiscal year are approximately $100.5 million. Key Findings … balance, and a declining cash balance over the last four fiscal years (2009 to 2012). The County’s financial condition … interfund advances are repaid by the close of the fiscal year. Develop and adopt a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Accounts Payable Advisory No. 43
… X and XII: Chapter Name Description of Change X.3 Vendor Registration Updates to reorder X.3 X.3.A Agency Vendor Registration New due to reordering of X.3 X.3.A Resolving Vendor Registration Issues Updates to reorder X.3 - Used to be X.3.B …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreState Comptroller DiNapoli Releases Municipal Audits
… , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In today's fiscal climate, … in the water fund will be significantly reduced. Town of Windsor – Information Technology (Broome County) The town's … Chazy Village of Freeville Village of Silver Creek Town of Windsor and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1