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XVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Year-End Accomplishments
… through the Unclaimed Funds program, and his continued push for campaign finance reform. Leading the Third Largest … statewide. Pressed for more accountability with economic development dollars with both IDAs and LDCs, including …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsOpinion 92-2
… cost involved in procuring the use of fire hydrants is a charge against the fire district to be paid by fire district … in said zone or zones, which are not to be a general charge against all of the property of the fire district, and … benefit to a zone within the fire district is to be a charge only on those properties included within the zone. …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Medicaid Program – Oversight of Social Adult Day Care Programs
… example, we identified over $285 million in questionable encounter payments to SADCs for service dates after the SADCs … however, our review of these logs found 7,964 of 92,969 encounter claims (about 9%) totaling $672,147 were not … members exceeded this capacity. For example, according to encounter claims data, on September 28, 2022, this SADC …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… of the six recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Report 2020-S-56 ). About the Program The Office of Temporary … of the six recommendations included in our initial audit report Reimbursement of Homeless Shelter Providers Westhab …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followCity of Newburgh – Budget Review (B24-6-9)
… review was to determine whether the significant revenue and expenditure projections in the City’s 2025 proposed … must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s use of … refrain from including the additional $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9City of Yonkers – Budget Review (B22-6-5)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Public Authorities – 2022 Financial Condition Report
… $2.35 billion for the Hudson Tunnel Project, part of the Gateway Program to improve rail infrastructure between New …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesUtilization of the Arch Street Yard and Shop Facility
… (MTA) – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility (Facility) was constructed before it was … of the Facility before the expected 2022 opening of ESA; and whether the Facility is maintained and secured and at what cost. Our audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Contract Expenditures of Bowery Residents’ Committee
… ill and chemically addicted homeless adults at their 200-bed Jack Ryan Residence (JRR) for the period from September …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… food for staff/Board, a holiday party, a staff picnic, and a donation; and $317 in overreported expenses. …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Pinnacle’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on Pinnacle’s CFRs for the two fiscal years ended June 30, 2014. Background Pinnacle is an SED-approved, not-for-profit special education provider located in Oswego …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $114,800 for the 2013 fiscal year. Key Findings District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … by a Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Town of Forestport – Financial Management (2013M-184)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. … The Town’s 2012 operating expenditures totaled $867,387 for the general fund, $1,035,144 for the highway fund, $79,388 for the water fund and $44,158 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Middlebury – Purchasing (2013M-212)
… January 1, 2012, through June 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The Town is governed by a five-member elected Town Board composed of a Town Supervisor and four council …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and … the amounts allowed by 578.96 days, valued at $94,480, and 26.7 days, valued at $2,148. The former Superintendant was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4State Agencies Bulletin No. 1836.1
… is to describe new Time Entry Earns codes to be used to report and track overtime worked due to the COVID-19 health … Agency Actions Agencies must use the new Earns codes to report overtime worked related to COVID-19 preparation and … Overtime or Straight Time Using the New Earnings Codes To report one of the new Overtime or Straight Time Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19City of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… methods to procure professional services. Expenses for conferences attended by Board of Education (Board) … exceed their policy maximum, $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay for unnecessary costs. Did not account for 20 and 73 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrative