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XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… to the State and requires the State to use the resources in accordance with specified purposes and/or time … by the following characteristics: They are not imposed on the provider or the recipient; and The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Agencies Bulletin No. 2017
… can be released. Background: When a passed budget is in place, OSC transmits the electronic direct deposit file on … 30, 2022, OSC is not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the … Therefore, it is possible that there will be a delay in OSC’s ability to transmit the electronic file on Monday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksSelected Performance Measures (Follow-Up)
… (MTA) is a public benefit corporation chartered by the New York State Legislature in 1965. There are six agencies of … Railroad (Metro-North), Long Island Rail Road (LIRR), New York City Transit (Transit), and MTA Bus Company (MTA …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Auditory Oral Learning Center (AOLC) on … its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM’s requirements and be … AOLC reported approximately $9.09 million in reimbursable costs for the audited cost-based programs. In addition to the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… balance is needed or how any surplus funds will be used and the timeframe for doing so. In addition, the unrestricted … as of Dec. 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to benefit the town … revenue of $55.2 million, such as fund balance, one-time state funding and the sale of property, to balance …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Homeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… supportive housing for the homeless. HHAC’s providers are required to provide supportive services to these clients … performs monitoring inspections to ensure the projects are adequately maintained. As an additional means of … the initial audit report; however, additional improvements are needed. Of the initial report’s four recommendations, two …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followComptroller DiNapoli Releases School District Audits
… found that school officials did not obtain current proof of residency for all students. Officials also did not provide … information throughout the year regarding the amount of tuition anticipated and received. Charlotte Valley Central … claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2019. About the Program Positive Beginnings is a New York City-based proprietary organization approved by SED … based on fixed fees. Positive Beginnings also operated a New York City Department of Education (DOE) Universal …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… board did not ensure that adequate cost-benefit analyses for proposed projects were developed before project approval. … found that town officials did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found … Fire District – Financial Condition and Price Quotations for Purchases (Suffolk County) The board overestimated …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Office of Temporary and Disability Assistance SSP Payments Made to State Employees
… of our examination was to determine the appropriateness of New York State Supplemental Program (SSP) Payments the Office … 2014 through March 2016. Background OTDA administers the New York State SSP, which provides a supplemental benefit to …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesFinancial Condition and Selected Expenses (Follow-Up)
… ). Background The New York Racing Association, Inc. (NYRA) holds the exclusive franchise to operate New York … opened adjacent to Aqueduct Racetrack. According to NYRA’s Franchise Agreement with New York State, a percentage … Video Lottery Terminal (VLT) revenues is to be directed to NYRA for capital expenses, operational support, and enhanced …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… degree, a class D felony, offering a false instrument for filing in the first degree and official misconduct. She was ordered to pay restitution of $33,189 for the money she stole from town fees and tax payments. If … auditors and investigators discovered a $14,000 shortage for 2013 and notified the town, while continuing to work with …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftState Agencies Bulletin No. 1673
… payroll checks originally issued in 2017 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on March 8, 2019. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1673-outreach-escheatment-2017-uncashed-payroll-checksFranklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial … to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of … to pay its bills and other obligations when due, resulting in the County issuing short-term debt in the form of a tax …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252State Agencies Bulletin No. 1393
… To inform agencies of actions required to ensure that payroll earnings charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not directly involved with SFS should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 1260
… for non-graded employees whose positions are equated to salary grades should be calculated according to their equated … non-graded employees whose positions are not equated to salary grades is determined by their salary rates. If the NS salary (Gr 600's), the OS salary (Gr 700's), or the Trainees salary (Gr 800's) is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1260-organization-new-york-state-managementconfidential-employeesDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman's Benevolent Association pleaded … in the second degree. He will be sentenced on February 13 and is expected to pay restitution for the thefts, which … and forged records to cover his crimes," DiNapoli said. "I thank Genesee County District Attorney Lawrence Friedman …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsTuition Assistance Program – LaGuardia Community College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … LaGuardia Community College (LaGuardia), located in Queens, is part of the City University of New York. … of our audit approximated 20,000 and its annual tuition for New York City residents is about $4,500. TAP is an …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeState Comptroller DiNapoli Releases School Audits
… to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The district did not submit any claims for reimbursement from 2011-12 through 2014-15 or submit claims for all eligible services provided from 2015-16 through …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… distinct and separate from the Town of Oneonta and located in Otsego County. The Board of Fire Commissioners consists of … accountant and Verify the applicability of the wording in the contract relating to the calculation of the District’s … withholdings to the appropriate Federal and State agencies in a timely manner. Perform a thorough audit of claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operations