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XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … by law into a fund type for financial reporting purposes in conformance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City
This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdfSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59) 90-Day Response
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59-response.pdfOversight of Chronic Absenteeism (2017-S-52)
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s52.pdfOversight of Chronic Absenteeism (2017-S-52) 90-Day Response
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s52-response.pdfOversight of School Fire Safety Compliance (2015-S-86), 90-Day Response
To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s86-response.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfReporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfTown of Elmira – Financial Condition (2015M-226)
… condition of the town-wide general fund and the traffic district fund, both of which have fund balance deficits. The …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls for the period January 1, 2012 … October 16, 2013. Background The Caledonia Joint Fire District is located in Livingston County, and is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… stealing more than $150,000 from the Village and altering public records from 2011 through 2017. She pleaded guilty to …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Vestal Fire Department – Financial Activities (2014M-265)
… The Department operates within the Town of Vestal Fire District which provides fire protection services to the Town. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265CUNY Bulletin No. CU-213
… Purpose To explain processing of the Prepaid Legal Service Benefit … 37 (Bargaining Units SF, SJ, T9, TG, TH, TJ, TK, TL, TM,TO, TP, TR, TU, TX, U3, U6) $70.00 PL3 SEIU Local 246 … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-213-prepaid-legal-service-benefit-cuny-employeesTown of Owasco – Financial Management and Procurement (2021M-70)
… balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans. … fund balances and reserves for the general water and sewer district funds and has multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Congregate Meal Services for the Elderly (Follow-Up)
… or the proposed number of meals were reasonable for the district served. Key Finding DFTA officials have made some …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followTown of Locke – Financial Condition (2020M-111)
… 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to 536 …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Opinion 89-18
… training) -- (authority to recover unauthorized payments) REAL PROPERTY TAX LAW, §§310, 318; STATE CONSTITUTION, … to the chairman of assessors in 1987. Section 318 of the Real Property Tax Law requires that any person appointed or … amount of the unauthorized payments. If the town obtains a money judgment, it may be enforced in the manner provided by …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… heed lessons learned over the past 18 months and develop strategies to address these challenges. New federal funding … weaknesses in broadband deployment, and to develop strategies to boost both availability and access statewide …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlement