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XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… the correct purchase order. The credit memo will reverse the accounting of the original voucher. Depending on … 474-4868, or by email addressed to [email protected] . Guide to Financial Operations REV. 02/27/2015 …
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
… General Fund and the major Special Revenue Funds and Notes to Required Supplementary Information - Budgetary Basis … but they do not necessarily reflect what the State intends to disburse during the year. Additional reasons, which … as the preferred presentation include: It is meaningful to both the State's creditors and taxpaying public. The State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: State Tax Revenues Down $3 Billion Through July
… “July numbers show more clearly the extent of the revenue damage from the pandemic, which is driving both unanticipated … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
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
… of New York (CSC) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … Manual (RCM). The audit covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. Background CSC, … including costs, that CSC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must …
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
… Purpose To determine whether the costs reported by Crossroads Center for Children, (Crossroads) on its Consolidated Fiscal Report … Crossroads provides preschool special education services to children with disabilities who are between the ages of … To determine whether the costs reported by Crossroads Center …
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 Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … fees. The Unified Court System (UCS) spent $17,003,393 on travel expenses from April 1, 2008 through March 31, 2011. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Development Corporation as lessee under a 99-year Master Lease (running until 2068) from the City of New York. During …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Real Estate Portfolio
… whether the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or dispose of those properties, and disposed of property on terms … whether the New York Power Authority has accounted for all of its real estate holdings determined the need to either …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioCollege of Fredonia – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … Related Audits/Reports of Interest State University of New York College at New Paltz - Selected Employee Travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned from …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingBornhava – Compliance With the Reimbursable Cost Manual
… services and is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial information, including costs, … non-audit services, depreciation costs, food expenses, bank fees, bad debt, administrative costs, charitable …
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
… To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered … million members. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsCity of Lockport – Budget Review (B24-1-8)
… in the proposed budget appear reasonable. We expect 2024 fire department overtime expenditures to be within the … in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by increasing ambulance purchase appropriations …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8CUNY Bulletin No. CU-577
… explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected … increases are pursuant to a Consent Determination entered and filed on October 20, 2015 between the Comptroller of the City of New York and the City Employees Union Local 237 IBT for retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-577-cuny-rate-increase-maintenance-workerGreene County Industrial Development Agency – Management Practices (2013M-95)
… it to effectively hold businesses accountable when they do not comply with employment reporting requirements or meet … each proposed project. Ensure that all PILOT agreements contain a recapture clause that would allow GCIDA to recover the financial incentives if businesses do not produce the intended benefits. Consult with its legal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … of Warsaw in Wyoming County and fire protection services to residents outside the Village pursuant to contracts with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… January 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … The District has deposits and short-term investments in a credit union which is not a financial institution … (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a volunteer organization located in the Village of Ballston Spa, Saratoga County. The Board of Directors, … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205