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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without … revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example … Account code 8015 should be used to reduce beginning fund balance on the Analysis of Changes in Fund Equity Statement …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether … and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, … and the Village of South Glens Falls is within the Town’s borders. The Town, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185State Agencies Bulletin No. 1498
… and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting … Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for Contract Pay teachers … must terminate all teachers (Pay Basis Codes CAL, 21P or FEE) who will not be returning in the Fall of 2016 by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1498-restoration-contract-pay-and-additional-pay-21p-institution-teachersClarence Central School District – Financial Condition Management (2022M-46)
… Determine whether the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … officials improperly sheltered a portion of surplus fund balance from the statutory limit and made surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Yeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Yeled v’Yalda … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… of the Town of Dansville , North Queensbury Volunteer Fire Company , Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget … scrap metal to fund parties. North Queensbury Volunteer Fire Company – Controls Over Financial Activities (Warren …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-332
… Affected Employees Employees designated Management or Confidential in SUNY - BU13, who meet the eligibility … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salaryStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included … June 30, 2012. Background Starting Point is a Brooklyn, New York-based not-for-profit organization that is authorized by …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateState Agencies Bulletin No. 1986
… must split overtime earned before 11:00 pm on 11/03/2021 from overtime earned at or after 11:00 pm on 11/03/2021 due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1986-pilot-program-establishing-temporary-overtime-rate-employees-certainTown of Cornwall – Financial Condition (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011 through … revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Division of Housing and Community Renewal Bulletin No. DH-131
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37SUNY Bulletin No. SU-306
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 SUNY … on the payroll in their regular position and will continue to be paid. Summer Session Payment Procedures Summer Session … subsequently rehired for Summer Session, the agency must submit the Action/Reason code of Rehire/APS (Appoint SS) on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsAttica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Allegany – Financial Management (2015M-103)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s financial management practices for the period January 1, … 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Medicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2014 through September 30, 2014. Background The Department of Health (Department) administers the State’s Medicaid … 164 million claims, resulting in payments to providers of about $25 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Medicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2013 through September 30, 2013. Background The Department of Health (Department) administers the State’s Medicaid … 188 million claims, resulting in payments to providers of about $25 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014