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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)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds …
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)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …
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
… reporting requirements, statutory transfers from federal funds will be recorded in the federal grant fund as an … reporting requirements statutory transfers from federal funds will be recorded in the federal grant fund as an …
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
… In order for the State to be reimbursed for payments made … benefit payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar . … In order for the State to be reimbursed for payments made …
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)
… reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background … Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year total approximately $36.6 … million. Key Findings The Board has not adopted policies for any of its reserve funds other than its health insurance …
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)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the … annual report of reserve funds is prepared and submitted to the Board. Determine if the Unemployment Insurance … fund balance is reasonable and use any surplus amount to reduce real property taxes or finance one-time …
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)
… practices for the period July 1, 2008 through March 25, 2014. Background The Medina Central School District is …
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)
… of withdrawals, an analysis of the projected needs for the upcoming year or a recommendation regarding those projected …
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)
… funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
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 purpose of our audit was to evaluate the Department’s financial operations for the period January 1, 2012 through … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and a former Board member …
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