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VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… receipts are recorded through the Accounts Receivable (AR) module in the Statewide Financial System (SFS) after a … types of cash receipts should be recorded in the SFS as an AR Deposit in the AR module: Agency operations – receipts agencies are …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York. The audit covered … To determine if the Department of Health improperly paid Medicaid managed care premiums on …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingOversight of Juvenile Justice Facilities
… youth at six DJJOY residential facilities and found: 53 (52%) files lacked documentation that at least one of the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… prevent flood water from entering 14 fan plants; however, only 11 fan plants were mitigated. Transit officials stated …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsManagement of Indoor Air Quality for Individuals With Asthma
… identified poor housing conditions for residents with asthma and worked with Local Health Departments (LHDs) to ensure home visits … identified poor housing conditions for residents with asthma and worked with Local Health Departments LHDs to ensure home …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement … measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the … of transactions and events, a measurement focus identifies what transactions and events should be recorded. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Agencies Bulletin No. 1184
… of new earnings codes and procedures for processing the 20112012 and 20122013 SSU BU01 Deficit Reduction Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… for 2016 totaled approximately $1.1 million. Key Findings The Board appropriated more fund balance in the … The Clerk did not remit tax collections to the Supervisor on a weekly basis as required and did not deposit property … or provide for an annual audit of the Clerk's records. Key Recommendations Review estimates of fund balance at …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Brunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected nine-member Board of Education. There are two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Oakfield-Alabama Central School District – Budgeting (2016M-172)
… million, and the District only used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the 4 percent legal limit during the same period. The District appropriates reserves as a funding source in annual budgets but does not use them, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … Onondaga County. The District, which operates four schools with approximately 1,920 students, is governed by an elected … official have not established a formal plan defining how and when the majority of the reserves will be utilized. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142State Comptroller DiNapoli Releases Municipal Audits
… not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … corrective action. Of the nine audit recommendations, three recommendations were fully implemented, five …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Porter – Capital Projects (2013M-352)
… capital project and ensure that any completed projects are closed. Ensure that financial activity is recorded in the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Opinion 2005-8
… . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). When only an approximation of the actual cost to the users is … was intended to be an affirmative grant of authority for, only volunteer fire companies and departments (Bill Jacket, L …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8SUNY Bulletin No. SU-361
… Grade 980 Comp Rate Code ANN, CYF, 21P, CAL, BIW, HRY, FEE Payroll Status on all Eligibility Dates Active, Leave With … who is an incumbent of a position on 06/30/2024 but has a Payroll Status of Leave of Absence (except if the … have been established for employees paid on an annual salaried basis. Part-time employees who are paid on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingState Agencies Bulletin No. 2196
… Purpose: The purpose of this bulletin is to inform agencies of the new temporary compensation payment, OSC’s … of the payment and to provide processing instructions for entering the payment and adjusting existing payments as … for a retroactive increase and has been paid by multiple agencies in the same Employee Record Number since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicFairview Fire District – Audit Follow Up (2009M-211-F)
… Fairview Fire District Audit Follow Up 2009M211F …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fDuanesburg Central School District – Separation Payments (2014M-67)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … seven-member Board of Education and operates two schools, with approximately 870 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Village of Webster – Audit Follow Up (2012M-110-F)
… Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-f