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Federal Funds to New York City: Medicaid
Medicaid (Assistance Listing Number 93.778) is a health insurance entitlement program for low-income adults and children. Each state administers its own Medicaid program within federal guidelines, and it is jointly funded by the federal and state governments.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-medicaid.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfPercentage of Fund's Total Investments - March 2014
Infographic of Fund's investments by asset class as of March 31, 2014.
https://www.osc.ny.gov/files/press/pdf/first-quarter-results-march-2014.pdfCounty of Oneida – County Clerk (2025M-110)
… were prepared to reconcile liabilities against available cash throughout the audit period. Had the Clerk done so, the … were overpaid to the Commissioner. As of March 31, 2025, cash exceeded known liabilities by $108,138. 1 The report …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ] Audit Objective Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) … Determine whether the Frewsburg Central School Districts District extraclassroom activity ECA and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… and effectiveness of work performance and could compromise worker and passenger safety. Key Recommendations Improve the … their work performance is efficient and effective and that worker and passenger safety is not compromised. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsIX.9.B Transfers to Other Funds – IX. Federal Grants
… from federal funds will be recorded in the federal grant fund as an Operating Transfer (transfer account code 60810 along with the fund affiliate of the receiving fund). These transactions are referred to as "Source 9" … from federal funds will be recorded in the federal grant fund as an Operating Transfer transfer account code 60810 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… which are segregated for the purpose of carrying on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on all transactions. Fund is a balancing ChartField, and must … resources which are segregated for the purpose of carrying on specific activities or meeting certain objectives in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingXV.13 Federal Funds – Payments – XV. End of Year
… the State to be reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal … the State to be reimbursed for payments made from federal funds by the end of the fiscal year vouchers and journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfSherrill City School District – Reserve Funds (2017M-247)
… for the 2017-18 fiscal year total approximately $36.6 million. Key Findings The Board has not adopted policies …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Washingtonville Central School District – Reserve Funds (2014M-45)
Washingtonville Central School District Reserve Funds 2014M45
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Medina Central School District – Reserve Funds (2014M-155)
… of our audit was to examine the District’s reserve funds and selected financial management practices for the period … Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … $14.8 million. Key Findings District officials were unable to provide evidence showing that they documented the … of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced its … in General Municipal Law. As of August 31, 2022, the three capital reserve funds had balances totaling $179,932. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsManagement of Selected Special Revenue Funds
… specific plans and policies for fund management and making little effort to promote the funds or raise awareness of …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-funds2023 Annual Cash Basis Report on State Funds
2023 Annual Cash Basis Report on State Funds
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-annual-2023.pdfFort Hunter Fire District – Capital Reserve Funds (2022M-202)
audit, Fort Hunter, fire district, capital reserve funds
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fort-hunter-fire-district-2022-202.pdf