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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… receipts are recorded through the Accounts Receivable (AR) module in the Statewide Financial System (SFS) after a … types of cash receipts should be recorded in the SFS as an AR Deposit in the AR module: Agency operations – receipts … are required on all deposits in SFS: Business Unit Department Code Fund Code Account Code: Deposits using …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed care … October 2024. About the Program DOH administers New York State’s Medicaid program. Medicaid members must be residents …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingState Agencies Bulletin No. 1184
… Plan Affected Employees Employees in Bargaining Unit 01 – Security Services Unit (SSU) except those listed below … Entry Earnings Codes Description D1S 11-12 SSU 01 DRP -1.923%< (Retro Code – R1S ) D2S 11-12 SSU 01 DRP Oth -1.923% 2012-2013 SSU BU01 Deficit Reduction Plan Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleFairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in … covers approximately five and one-half square miles and services 26,000 residents. The District’s budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fDuanesburg Central School District – Separation Payments (2014M-67)
… County, the town of Knox in Albany County and the Town of Wright in Schoharie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Village of Webster – Audit Follow Up (2012M-110-F)
… report released in October 2012. Background The Village of Webster is located in the Town of Webster in Monroe County and has approximately 5,400 …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fOpinion 2005-8
… of “emergency medical transport” services by a paid city fire department, in an amount that is designed to generate revenue …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8SUNY Bulletin No. SU-361
… HRY, FEE Payroll Status on all Eligibility Dates Active, Leave With Pay, Leave of Absence (only if the Action/Reason code is LOA/MLS – … of a position on 06/30/2024 but has a Payroll Status of Leave of Absence (except if the Action/Reason code is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… Fund. Titarchuk has served as the Fund’s interim CIO since July 2018. “Anastasia Titarchuk’s leadership and … as one of the nation’s strongest and best funded and I know that Anastasia will continue to uphold high standards … and years to come.” Titarchuk was born in Moscow and moved to the U.S. as a teenager. She graduated Summa Cum …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial … - Compliance With the Reimbursable Cost Manual ( 2017-S-79 ) … To determine whether the costs reported by Leake and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered the expenses reported on NIS’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on NIS’ CFR for the fiscal year ended June 30, 2014. Background NIS is an … Other Related Audits/Reports of Interest North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports … The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, and certain expenses …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… $234,291 in ineligible and/or insufficiently documented fringe benefit expenses; and $35,944 in over-allocated …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualLaSalle School – Compliance With the Reimbursable Cost Manual
… campus school provides special and regular educational services for students in grades 6 through 12. Pursuant to the … three fiscal years ended June 30, 2011, LaSalle claimed about $11.5 million in reimbursable expenses for the special … Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReStacking Occupancy Initiative
… the ReStacking Occupancy Initiative, as executed by the Office of General Services (OGS), has produced savings and to … could be achieved as leases on remaining excess office space expire. Subsequently, the State’s 2013-2014 Budget …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeState Comptroller DiNapoli Releases State Audits
… expenses in all material respects. The board made minor payroll allocation errors that had no net impact on the total … because some workers were charged to the wrong department payroll. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial … January 1, 2011 to December 31, 2012. Background The Town of Sullivan is located in Madison County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Agencies Bulletin No. 1931
… at the Operational Advisories page of OSC’s website. … State Agencies Bulletin No 1931 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per day, and Preschool Integrated Special Class – 2.5 hours per … such as working capital interest, food for staff, and parent agency costs $12,707 in personal service costs, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manual