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Cherry Valley Fire District - Board Oversight (2019M-141)
Determine if the Board properly established reserve funds and equitably billed for fire protection services.
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141.pdfSpecial Quarterly Report of Receipts and Disbursements for State Fiscal Year 2008-09, January 2009
All Funds spending of $88.2 billion is approximately $591 million below projections through December 31.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-update-2008-09.pdfNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund - (2021M-167)
Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/northport-east-northport-2021-167.pdfII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements … and Changes in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements … Interest Earnings Schedule of Temporary Loans Outstanding State Fund Structure and List of Joint Custody Funds Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsDeposit Central School District - Financial Condition (2018M-204)
… to do so. District officials should examine ways to gain more control over cafeteria menu options in an effort to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… Electronic Refund Payments to the U.S Treasury of this Chapter. Under no circumstances should the single payment voucher be submitted until the AR deposit has been posted in the SFS via one of the deposit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIX.12.M Journal Vouchers – IX. Federal Grants
… to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersXI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds. From contract award to contract closeout, any … The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… made between each bi-weekly allocation. The allocation looks at the accounting string used on the PS charge and uses … same string for FBIC charges. Redirects If an agency would like their FBIC allocation to charge a different SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… made between each bi-weekly allocation. The allocation looks at the accounting string used on the PS charge and uses … same string for FBIC charges. Redirects If an agency would like their FBIC allocation to charge a different SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year … Public service taxes 8,969,887 8,969,887 Fees and fines 606,946 606,946 Licenses and permits 2,287.794 2,287,794 Intergovernmental …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Oversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfFederal funds to New York City: Child Care and Development Block Grant
The Child Care and Development Block Grant (CCDBG) (Assistance Listing Number 93.575) is the primary federal program that provides child care assistance to low-income working families.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-child-care-and-development-block-grant.pdfFederal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… Fund, which received 24.9% of the total, followed by Breast Cancer Research and Education (8.9%) and Food Banks (7.9%). … showed disbursements. Of these, only the funds for Breast Cancer Research and Education and Alzheimer's Disease …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… payments from state funds. A CMIA federal interest liability will accrue when it is demonstrated that the state … liability on a transaction will generally be based on the difference in whole days between the average date of check clearance for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). … issued on September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for … 2006 through 2011, to organizations that provide certain home health care services to Medicaid recipients. The …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… report – pdf] Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) … (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key Findings District officials were not … did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeWest Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of … Determine whether the West Islip Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40