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VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC. Any State agency … to discontinue operations must return the full amount of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction payable to the Commissioner of Taxation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… information is available to provide further details on statewide accounting procedures and policies: Division of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationTown of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … funds will be used as this Board intends, or in other ways to benefit taxpayers. The Board did not audit the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. Background … Town Board (Board) comprising a Town Supervisor and four Board members. The Town’s 2013 budgeted … over $2.2 million, with the remaining work, scheduled for completion in December 2013, expected to incur additional …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230City of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and … did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did not enforce the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… December 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New … the ages of three and five years. UCP is reimbursed for preschool special education program services through … that UCP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualHempstead Union Free School District – Management of District Resources (2014M-253)
… was to assess internal controls over the management of District resources for the period July 1, 2011 through March 31, 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mVillage of Mount Morris – Justice Court (2013M-152)
… of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. … a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice Tripp did not meet his … and complete reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … properly documented. A full-time officer did not appear to have worked certain hours claimed on his timesheet and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Town Clerk Arrested in Mayfield Theft
… York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftTown of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is governed by an elected Town Board which consists of the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages and take out withholdings from … an investment policy and code of ethics. Issue a W-2 form for the Treasurer’s services, take out the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to … Company member or a family member had a financial interest in the transaction. These Company members did not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. Most student … source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Laurens Central School District – Budgeting and Reserves (2013M-135)
… the planned balances to be accumulated in each reserve and how the reserves will be used. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of … consists of the Town Supervisor and four Board members and is the legislative body responsible for overseeing the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. … Board members, governs the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We … the Board, and failed to file the Town’s annual financial report with the Office of the State Comptroller (OSC), as …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Effective Proceeds from the exchange of one investment security for another to change the maturity or interest rate … Ineffective Proceeds from the exchange of one investment security for another to change the maturity or interest rate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsComptroller DiNapoli Releases Municipal Audits
… that their money is being spent appropriately and effectively.” Gloversville Housing Authority – Selected …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-303
… Judges or Justices who serve the entire calendar year or a portion of the calendar year at more than one salary. To … tab on the Job Data page for that period and round to two (2) decimal places. Add each result from Step #3 to … tab on the Job Data page for that period and round to two (2) decimal places. Add each result from Step #3 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-court