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IX.7.A Funds – IX. Federal Grants
… with the functionality of transaction processing and reporting capabilities within the SFS, fund consolidation … of a new fund in SFS is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a Federal agency and they currently do not have an existing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsWyoming County Industrial Development Agency – Project Management (2015M-62)
… statutory requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill … requirements. Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… recovered the $4,055 from the third-party’s account. Brady is scheduled to appear back in court on May 24. Since taking …
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
… and then liquidate against the purchase order through the voucher process. As a result, correcting payments made … Business Unit must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: Process a credit memo voucher in the amount of the original payment referencing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderEast Ramapo Central School District – Budget Review (B21-5-4)
… review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) proposed … review was to provide an independent evaluation of the East Ramapo Central School Districts Districts proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4XVI.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-presentationVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated discretionary functions to independent contractors. Background The Village of Village … Because there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
… a year in overtime costs by adjusting the arrival times on supervisors’ schedules and by controlling overtime use. The Town allowed … Consider using a RFP process to procure professional service providers. Ensure that invoices submitted by outside …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… fund, $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The Board did not … levy for the general, highway, fire protection, library, lighting district, and water funds was relatively steady over …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118DiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 billion, or 10.2 percent, … today by State Comptroller Thomas P. DiNapoli. “The shift of the tax filing deadline from April to July this year added … State tax receipts of $264 billion through the first four months of the state …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyTown of Reading – Financial Management (2013M-217)
… no policies or procedures for the establishment, use and record keeping requirements for reserve funds and the Town … and procedures that specific the purpose, amount and duration of reserves needed for long-term planning. …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217State Agencies Bulletin No. 1814
… Purpose The purpose of this bulletin is to notify agencies of the 2019-2020 maximum salary contribution limit for Tier 6 members of PFRS (7W), and ERS (7Y). Background On March 16, 2012, the Governor signed … The purpose of this bulletin is to notify agencies of the 20192020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. Background CSC, a not-for-profit … must comply with the RCM requirements. For the fiscal year ended June 30, 2014, CSC reported approximately $5.9 … (Programs) it operated. Key Findings For the fiscal year ended June 30, 2014, we identified $127,101 in …
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
… adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … New York. Crossroads provides preschool special education services to children with disabilities who are … included $11,111 for iPads, software, laptops, and various curriculum materials that were purchased with private grant …
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
… is a women’s liberal arts college. Located in Manhattan, near Columbia University, students at both schools can enroll …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeSelected Aspects of Discretionary Spending
… its guidelines and expenses were reasonable adequately suppo …
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
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of travel … employees worked at the College at Fredonia (College) and had travel costs totaling $689,762. We also audited other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … operating assistance, passenger fares, concessions, and commissions. To accomplish its mission, the Authority incurs …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingBornhava – Compliance With the Reimbursable Cost Manual
… Background Bornhava, a not-for-profit organization located in Buffalo, New York, offers a range of preschool special … 30, 2014, Bornhava reported approximately $1.8 million in reimbursable costs on its CFR for three rate-based … June 30, 2014, we determined Bornhava claimed $14,237 in ineligible costs for its three rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manual