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IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… A federal interest liability (which the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for federal assistance program … Conversely, a state interest liability (which the state pays to the Federal Government) is recorded for any covered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesTown of Wright – Financial Operations (2014M-277)
… The Board did not ensure that purchases were at the best price and that all disbursements were for proper Town … realistic budgets based on prior years’ actual results and current and future known needs. Adopt a formal procurement …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… and they must understand the consequences of the failure to meet these requirements. Your policy should specifically … including among other things: Denial of reimbursement to employees who do not submit required and appropriate documentation of expenses incurred sufficient to enable the proper audit of the claim for reimbursement. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresGreenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Comptroller DiNapoli Releases School Audits
… found that appropriations were overestimated by an average of $1.3 million (7 percent) each year or a total of almost $3.8 million. As of June 30, 2018, surplus fund balance totaled almost $1.5 …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsOversight of Contract Expenditures of Phoenix House New York
… most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide … that strengthen communities, schools, and families through alcohol and drug prevention treatment. In 2009, OASAS entered … with PHNY, under which PHNY would provide drug and alcohol addiction treatment services. The contract was …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health: Questionable Payments for Practitioner Services … $1,039,404 warranted Medicaid payment. At the time of the follow up review, the Office of the Medicaid Inspector General (OMIG) was actively …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsLegal Aid Society
… contract. Background The Attorneys for Children Program (AFC Program) provides legal representation and associated … minors residing in ten New York counties. To carry out the AFC Program in the New York City region, for the period … a Juvenile Rights Practice (JRP). The JRP administers the AFC Progra through the contract with Court. During our …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… quarterly, and annual financial statements prepared on a cash basis include: Combined Statements of Cash Receipts, … Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements of Selected … information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mPine City Fire District No. 1 – Board Oversight (2017M-166)
… January 1, 2016 through July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of … Pine City Fire District No 1 Board Oversight 2017M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Washingtonville Central School District – Financial Condition (2017M-129)
… Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Catskill Central School District – Financial Management (2017M-134)
… to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017. … Board of Education. The District’s budgeted appropriations for the 2016-17 fiscal year totaled approximately $39.4 … was to review the Districts financial management practices for the period July 1 2015 through March 28 2017 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Town of Nichols – Financial Management (2017M-258)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … 1, 2016 through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed … Town of Nichols Financial Management 2017M258 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Bellmore Union Free School District – Financial Condition (2016M-276)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276North Babylon Union Free School District – Financial Condition (2016M-32)
… October 31, 2015. Background The North Babylon Union Free School District is located in the Town of Babylon, Suffolk … North Babylon Union Free School District Financial Condition 2016M32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Milford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Village of Newport – Financial Management (2017M-12)
… percent). Unrestricted fund balance increased $148,357 (60 percent) over the past three years to $396,383, as of May …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely … The following are the key provisions of the CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisions