Search
XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. … expenses, gains and losses. The operating statement of a governmental fund, unlike that of a proprietary fund, focuses on changes in current financial resources. The governmental fund operating statement measures those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusOversight of Juvenile Justice Facilities
… ensure that all direct care staff were current with the training to be authorized to restrain youth. We reviewed training records for 162 employees involved in restraint … and found: 87 (54%) employees were not up to date with the training required to be authorized to restrain youth. For …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and … 2026 preliminary budget includes an estimate for health center appropriations of $495,000 in the general fund. Auditors’ projection of health center expenditures for 2025 is approximately $1 million. The …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… sole custody bank accounts (sweeps) Revenue contracts or repayment agreements Federal Grant reimbursements Municipal …
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
… care premiums on behalf of members who resided outside of New York. The audit covered the period from July 2017 through October 2024. About the Program DOH administers New York State’s Medicaid program. Medicaid members must be residents of New York to receive benefits. Individuals enroll in Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingState Agencies Bulletin No. 1822.1
… – BU05 with an increment code of 1976-2014, 0010, 0110, 0210, 0310, 0410, 0510, 0610, 0710, 0810, 0910, 1010, 1110, … (identified by Increment Code 1976-2009, 0010, 0110, 0210, 0310, 0410, 0510, 0610, 0710, or 0810), or a prorated … or prorated amount (Increment Codes 1976-2009, 0010, 0110, 0210, 0310, 0410, 0510, 0610, 0710, or 0810) End Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18221-april-2020-public-employees-federation-pef-longevity-lump-sum-llsDivision of Housing and Community Renewal Bulletin No. DH-106
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 with an increment … provides for payment of the 2020-2021 Longevity Payment in April 2020 as a one-time, lump sum payment in the amount of $1,500, $3,000, or a NEW amount of $4,500. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-106-april-2020-district-council-37-dc37-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-98
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2019 RRSU LLS payment and provide instructions for payments not processed … The 2016-2021 Agreement between the State of New York and DC37, provides for payment of the 2019-2020 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-98-april-2019-district-council-37-dc37-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-90
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2018 RRSU LLS payment and provide instructions … To inform the Division of Housing and Community Renewal of OSCs automatic processing of the April 2018 RRSU LLS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-90-april-2018-district-council-37-dc37-longevity-lump-sumUnified Court System Bulletin No. UCS-102
… those on Military Stipend Leave) or Leave Without Pay with a reason of WDL , OSC will insert a row on the … have a status of Active, Paid Leave or Leave of Absence with a reason of WDL , unless the employee has an active LOC … OSC will insert a new LMH row onto the Additional Pay page with the effective date of 3/25/04 or the date of eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports (CFRs) were … Cost Manual (RCM). The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, … To determine whether costs reported by North County Kids Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included expenses claimed on … with management services under the Corporate and Administrative Services Agreement (Management Agreement). Key … such costs be disallowed, as follows: $305,207 in administrative costs for services to Brookville that should …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualLaSalle School – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReStacking Occupancy Initiative
… and updating actual savings and expenses related to agency moves on a statewide basis. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeState Comptroller DiNapoli Releases State Audits
… expenses in all material respects. The board made minor payroll allocation errors that had no net impact on the total … because some workers were charged to the wrong department payroll. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Town of Sullivan Internal Controls Over Selected Financial Operations 2013M267 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Agencies Bulletin No. 1931
… of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing. Affected … are affected. Background Certain chart of accounts strings in SFS, attached to position pools in PayServ, will be lapsing and will no longer be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… on its CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per day, and Preschool Integrated Special Class – 2.5 … nonreimbursable costs such as working capital interest, food for staff, and parent agency costs $12,707 in personal …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… NYSARC, Inc. (WARC) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, that WARC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … approximately $5.3 million in reimbursable costs on its CFR for the Preschool Special Class – over 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… these students did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits