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XII.4.B Certification of Vouchers – XII. Expenditures
… individual authorized to certify or approve vouchers or expense reports are just, true and correct and, therefore, … an agency. According to Title II, Part 6.5 of the New York Codes, Rules and Regulations (NYCRR), agencies will submit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersState Agencies Bulletin No.1824
… direct deposit until approximately five to seven (5-7) business days after the SFS blackout period ends. OSC will … not be available to process a Report of Check Returned for Refund or Exchange (AC-230) until approximately five to seven … from SFS. OSC will continue to receive and process stop payment and reissue payroll check requests. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 1899
… direct deposit until approximately five to seven (5-7) business days after the SFS blackout period ends. OSC will … not be available to process a Report of Check Returned for Refund or Exchange (AC-230) until approximately five to seven … from SFS. OSC will continue to receive and process stop payment and reissue payroll check requests. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… $4,695 for staff food, $4,285 for utilities, $3,392 in cell phone expenses, $2,781 for staff gifts, and $2,194 for office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 29
… I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an agency to certify to … to pay. Agency heads may use a variety of resources and techniques to obtain assurance about the internal … certification. This certification requirement is separate and distinct from DOB’s annual Internal Control Summary and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… reflecting continued strength in personal income and business tax collections in FY 2021 of $2.1 billion. These …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingOpinion 2006-3
… to grant franchises “for the use of the streets, highways, and public places or any part thereof or the space above or … for any specific purpose authorized by law upon such terms and conditions as it may deem proper and as may be permitted by law.” Pursuant to this authority, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Village of Franklin – Fund Balance Management (2018M-13)
… is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is … 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual average of 30 … actual revenues exceeded budgeted revenues in 2014-15 and 2015-16 by an annual average of 18 percent. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Westchester County – Budget Review (B18-6-2)
… review was to determine whether the significant revenue and expenditure projections in the County’s adopted budget … for fiscal year 2018. Key Findings Significant revenue and expenditure projections in the proposed budget are … collective bargaining agreements (CBAs) have expired and the County faces potential significant increased salary …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… purpose of our audit was to determine whether the Board and District officials adequately managed the District's … Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementComptroller DiNapoli Releases School District Audits
… appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund … – Information Technology (Ontario County) The board and district officials have not adopted adequate security policies and procedures to safeguard IT assets. In addition, employees …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… made during our audit period, totaling $31,300, and found that 15 totaling $7,159 were not audited and approved by the Board. The District used debit cards to … totaling approximately $14,000. The Board did not audit and approve the associated claims before payment. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Upper Jay Fire District – Board Oversight (2023M-24)
… which hindered its ability to monitor financial operations and increased the risk that improper claims could be paid. … status reports. The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records. While the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Washington – Information Technology (2013M-164)
… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … Town Supervisor and four Board members. The 2013 budget for the general fund was approximately $1.17 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Vestal – Capital Acquisitions (2013M-78)
… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through January 15, 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Marathon Joint Fire District – Investment Program (2023M-76)
… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … York State General Municipal Law Section 39 until the end of our audit period. The District earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of … are not maintained, it increases the risk of errors and/or theft without detection . It also compromises the … The Board did not: Properly appoint the central treasurer and faculty auditor and did not appoint a faculty counselor. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsVillage of Silver Creek – Capital Projects (2017M-31)
… is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is … budget. The sewer fund reported a deficit fund balance and a $293,000 interfund loan payable to the general fund. … a long-term financial plan that addresses capital projects and revise the plan as needed. Develop a plan to eliminate …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Baldwin Public Library – Payroll (2013M-335)
… for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13. Key Finding The Library’s … Business Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335