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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
… level of transparency. Released a progress report on the Fund’s $1 billion In-State Private Equity …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Comptroller DiNapoli Releases Audits
… professor who taught an annual course on a Carnival Cruise ship. Department of Transportation (DOT): Welcome Center and …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-163
… were Active or on Paid Leave of Absence on November 30, 2010. The payment amounts will be $652.50 for Negotiating … December 2010 Unified Court System UCS Uniform Allowance and Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andOpinion 92-2
… a zone); (authority to budget amounts due for preceding and current year under hydrant contract) TOWN LAW, … under a contract for both the preceding fiscal year and the current fiscal year. You ask about the permissible … payable on or before March 1 for the entire preceding year and the amount necessary to make the quarterly payments …
https://www.osc.ny.gov/legal-opinions/opinion-92-2XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Section Overview and Policies The purpose of this section is to emphasize awareness by State officers and employees of the requirements … as a result of their official duties [use of which is prohibited] and travel rewards or points [use of which may … The purpose of this section is to emphasize awareness by State officers and employees of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… to a continuing partnership." “I lost my leg to bone cancer at age 12. Since then, I have fought, as a citizen, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesCity of Yonkers – Budget Review (B22-6-5)
… - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current … City’s eight union collective bargaining agreements (CBAs) have expired. The City could face additional expenditures …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… the period January 2019 through December 2019 and select expenses from 2020. Overall, the audit found that OTDA was …
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)
… revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route … additional money for this program in fiscal year 2025-26. The 2025 proposed budget includes sale of metered …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Nutritional Assistance – Federal Funding and New York
… the fight against hunger. As reported by the Office of the State Comptroller, 11.3 percent of New York households … suffered from food insecurity in 2020 to 2022. In New York State, SNAP is overseen by the Office of Temporary and … Assistance (OTDA). Eligibility and benefits are based on income and family size. Maximum benefits range from $292 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceUtilization of the Arch Street Yard and Shop Facility
… the expected 2022 opening of ESA; and whether the Facility is maintained and secured and at what cost. Our audit covered the period from May 3, 2002 to … Perform a written cost-benefit analysis to determine what the best use is for the Facility and the equipment until …
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
… York City Department of Homeless Services is effectively monitoring its contract with the Bowery Residents’ Committee … expenses for the contract. DHS is responsible for monitoring its contract with BRC to ensure reported costs are … and the JRR contract. Key Findings DHS is not effectively monitoring its contract with BRC to ensure reported costs are …
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
… Chapter NYSARC, Inc. (WARC) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, … County Chapter NYSARC Inc on its Consolidated Fiscal Report were properly calculated adequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualPublic Authorities – 2022 Financial Condition Report
… provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities … a variety of ways including service charges, tolls, fees, and in some cases, taxes. Public authorities are generally … however, in some cases, governmental financial assistance and support is provided for operating and other expenses. In …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… New York State agencies use toll-free telephone numbers to disseminate information and allow the public to contact them at no cost. The Office of General Services (OGS) negotiated … New York State agencies use tollfree telephone numbers to disseminate information and allow the public to contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Although the Treasurer prepares monthly reports to account for the District’s financial activities and files an …
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)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over … and provides fire protection services to the residents of Hoags Corners Fire District No. 1. The Company’s revenues …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Watervliet City School District – Payroll and Claims Processing (2013M-4)
… days earned. Twenty-six claims totaling $83,562 contained no documentation to indicate they were audited by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Town of Forestport – Financial Management (2013M-184)
… fund primarily because it repeatedly under-estimated revenues. As a result, at the end of 2012, fund balance in … funded, resulting in the general fund having to make interfund loans to these districts to support their … be maintained in the Town’s operating funds. Ensure that interfund loans between funds with different tax bases are …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184