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Northport - 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.pdfCherry 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.pdfDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… York state offers many worthy causes for income tax filers to donate to on their income tax forms, but money from less than … with reporting requirements to provide greater clarity on how funds are being spent and why spending from many funds is …
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
… difference in whole days between the average date of check clearance for the disbursement and the date the related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityDeposit Central School District - Financial Condition (2018M-204)
… the financial condition of the general and cafeteria funds. Key Findings District officials have: Implemented … the financial condition of the general and cafeteria funds …
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
… to vendors, including sub-recipients, before the vendors have disbursed their own funds. The funds received from the … made to vendors including subrecipients before the vendors have disbursed their own funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a … are considered interest neutral. Agencies are required to make every effort to properly allocate state voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersXI.12 Overview – XI. Procurement and Contract Management
… for closing and, if necessary, re-establishing contracts in the Statewide Financial System (SFS). Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… and making payments from funds of the State are included in various statutes of the State. Generally these provide … rates should be directed to an agency’s DOB examiner. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be …
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
… and making payments from funds of the State are included in various statutes of the State. Generally these provide … rates should be directed to an agency’s DOB examiner. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be …
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
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD Programs … refunding bonds 38,045,000 38,045,000 Proceeds of long-term capital-related debt 17,529,560 1,300,000 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). Background Our … September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for the recruitment, training, and retention (RTR) of direct care staff and whether the Department of Health (Department) …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followAs Personal Income Tax Checkoffs Increase in Number, Disbursements Lag for Most Funds
Of the 42 states that impose a personal income tax, nearly all allow taxpayers to make charitable contributions through checkoffs on their personal income tax (PIT) returns.
https://www.osc.ny.gov/files/reports/pdf/tax-checkoffs-2024.pdfBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
audit, school, burnt hills-ballston lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/burnt-hills-ballston-lake-central-school-district-2023-88.pdfClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
Determine whether Clinton-Essex-Warren-Washington BOCES officials ensured the third-party administrator returned forfeited funds from the health flexible spending arrangement, dependent care assistance program and health reimbursement arrangement in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ceww-boces-2022m-31.pdfBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
audit school burnt hillsballston lake
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-employeeDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… more than $51 million for worthy causes through check-offs on their personal income tax forms, but these funds often sit unused, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. More than $14 million … moneys; Require administering agencies to report annually on the use of check-off funds, including the award process …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… will help make sure these funds are being put to good use in a timely manner.” Currently, there are ten causes that New … More than $14.6 million remained as accumulated balances in six check-off funds (excluding the Conservation Fund and … At the end of SFY 2014-15, the accumulated fund balance in the original six funds examined in the 2014 report had …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-funds