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IX.7.A Funds – IX. Federal Grants
… Given the functionality within the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is decreasing. … capabilities are not adversely impacted. The need for the establishment of a new fund in SFS is rare. Requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… employee, Shannon Brady, 52, of Albany, was arrested for allegedly falsely claiming to the New York State and … uncovered this fraud, and she will now be held accountable for her actions. My office will continue to protect the … on October 14, 2021, she submitted a request to NYSLRS for a loan against her pension in the amount of $4,055. After …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… transactions netting to zero, as follows: Process a credit memo voucher in the amount of the original payment referencing the incorrect purchase order number and the original voucher number. Process a regular … vouchers paid against the wrong purchase order, please contact the Bureau of State Expenditures’ Customer Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2400 – Budgetary Reporting Process and Document Preparation: … This presentation is mandated by GASB Codification Section 2400, which requires that a budgetary comparison be included … conform to the requirements of GASB Codification Section 2400. In accordance with GFOA reporting requirements, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state … than $1.3 billion, lower. Sales tax receipts of $4 billion for the first four months were down $1.2 billion from a year … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Study … located in Jericho, New York, is authorized by SED to provide preschool special education services to children with disabilities who are between three and five … To determine whether the costs reported by The Child Study …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Crossroads Center for Children, (Crossroads) on its Consolidated Fiscal Report … 30, 2014. Background Crossroads is an SED-approved, not-for-profit organization located in Schenectady, New York. … the ages of three and five years. Crossroads is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualTuition Assistance Program – State Financial Aid Program at Barnard College
… Purpose To determine whether Barnard College complied with the … students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving State financial aid … To determine whether Barnard College complied with the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeSelected Employee Travel Expenses
… 2011. Of that amount, about $3,482,478 (20 percent) was for charges on State-issued travel cards, and $13,520,915 (80 percent), was for reimbursement to employees for travel expenses not … made after the employee makes payment. Other Related Audit/Report of Interest Department of Labor: Selected Employee …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Operating Corporation’s discretionary spending complied with its guidelines and expenses were reasonable, adequately … and discontinue any spending that is not consistent with RIOC’s mission. Establish written policies and … Operating Corporations discretionary spending complied with its guidelines and expenses were reasonable adequately …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Real Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioCollege of Fredonia – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… operates bus and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned from operating assistance, passenger fares, concessions, and commissions. To accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingBornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its … offers a range of preschool special education services to children with disabilities from birth to five years of age. Bornhava is authorized by SED to … To determine whether the costs reported by Bornhava on its …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Empire … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsSustainable Investments and Climate Solutions Program
… Retirement Fund (CRF) to address climate-oriented risks and opportunities. A key component of the plan is the creation of the Sustainable Investments and Climate Solutions (SICS) program, a multi-asset class portfolio of institutional sustainable investment and climate-related themes. In 2023, the Fund increased its …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programAccounts Payable Advisory No. 30
… State Charges – Claims, Awards, Judgments and Settlements category in the Guide to Financial Operations (GFO). As of … of the payments appropriate to each account code in this category, including the new interest account code. Please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, to May 15, 2012. Background The Union Fire Company #2, Inc. … include authorization for the compensation currently paid to the Financial Secretary, Recording Secretary, Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. Background The District is a district … the Treasurer was unaware of where she is authorized to deposit District funds due to the lack of an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCity of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing … City of Ogdensburg Budget Review B31620 …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20