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Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kennedy Child Study Center (Kennedy) on … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B17-6-11)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … relies on nonrecurring revenue, such as fund balance, to balance its budget. The City could potentially face a … on the 2016-17 fiscal year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… sheet" format also is permitted. Classification of assets and liabilities is required in either case. Business-Type … Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds ASSETS Current assets: Cash and cash equivalents $8,416,653 $369,168 $8,785,821 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… Objective To determine the extent of implementation of the one recommendation … Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation … constructed a new yard and shop facility at Arch Street in Long Island City, adjacent to the No. 7 line Hunters Point …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followExamples from GASB Statement 34 - Statement of Cash Flows
… Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds CASH FLOWS …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsExamples from GASB Statement 34 - Statement of Activities
… 7,170,533 ----- 486,010 ----- 2,743,690 2,743,690 ----- Parking facilities 2,796,283 1,344,087 ----- ----- ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… they understand their responsibilities. Issue cards in the names of the employees for better accountability. Perform … dry cleaners or health spas. (View Accredited Standards Committee X9 ) Establish guidelines for phone, fax and … Services (OGS) Procurement Services Accredited Standards Committee X9 Updated 2016 … CostSaving Ideas Credit Card …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudList of Agencies That Can Receive Electronic Invoices
The current list of agencies that are eligible to receive electronic invoices through the Vendor SelfService Portal
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesNew GASB Standards
… our analysis based upon information shared with us from time and attendance personnel at the reporting entities and has finalized the implementation plan. We communicated this plan along with next steps with personnel from each reporting entity. The cooperation of all …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsOpinion 90-48
… You state that the bus company has an office and outdoor parking facility near the homes of certain residents of the … company has violated certain local enactments concerning parking and noise abatement and that the buses of the company …
https://www.osc.ny.gov/legal-opinions/opinion-90-48X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… respite providers) No Recipient Individual receiving money from the State through either an entitlement/benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationUtilization of the Arch Street Yard and Shop Facility
… to make warranty repairs, and licensed twice: once as a parking lot to accommodate a tenant displaced from an MTA …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilitySelected Financial Management Practices
… River waterfront, generally from the northern boundary of Battery Place to the northern boundary of 59th Street in … and maintenance of the Park. Under the Act, the State and New York City granted the Trust a possessory interest in the real …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesComptroller DiNapoli Releases Municipal Audits
… tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Cattaraugus … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Standardized Forms – Travel and Conference Expense Management
… arrival points. Lodging charges – dates and amounts for hotel charges and method of payment of such charges (paid by … exempt from paying State and local sales or use taxes on hotel occupancy purchased within New York State while on …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsBusiness Services Center Shared Services
… Center (Center) within the Office of General Services (OGS) as a centralized office for processing Human Resources …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets.
https://www.osc.ny.gov/files/local-government/audits/pdf/scotia-jc-44.pdfWhat Not to Report – Legacy Reporting
… taxable by the IRS constitute salary as defined by the Retirement and Social Security Law. The following payments … employers report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportJamesport Fire District - Gasoline Inventory (2019M-04)
Determine if District officials adequately account for and safeguard the gasoline inventory
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04