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Selected Aspects of Discretionary Spending
… the Rochester-Genesee Regional Transportation Authority’s discretionary spending complied with its guidelines and was … Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public … Selected Aspects of Discretionary Spending (2012-S-158) State University Construction Fund: Selected Aspects …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare … Board Opinions; and Accounting Research Bulletins of the American Institute of Certified Public Accountants’ (AICPA) Committee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… With the implementation of PCIP, the practice of establishing a Project as equal to one funding source becomes obsolete. PCIP enables agencies to … the Project ID in SFS to manage and report on the total cost to the overall project within one SFS Project ID, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… Determine whether Ontario County Four Seasons Development Corporation (Corporation) officials used a competitive process to procure … Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… federal programs subject to CMIA, interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationCortland County - Financial Management and Reporting (2019M-162)
… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… Along with other investors, I will continue to voice my opposition to these actions and my support for greater corporate accountability." … The SECs …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… certain individuals and families with low incomes. People who qualify for both Medicare and Medicaid are referred to as … while Medicaid is the secondary payer. Usually, Medicare pays 80 percent of the charges for approved Part B services, and Medicaid pays the remaining balances (typically …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bCity of Johnstown – Financial Management (2020M-134)
… adequately plan and monitor Emergency Medical Services (EMS) financial operations. As a result, the City could lose … Develop and adopt policies and procedures over the EMS function. City officials were given an opportunity to …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Briarcliff Manor Union Free School District - Procurement (2020M-173)
… ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive process to procure goods and services. Key Findings District officials generally used a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Key Findings The Board did not develop a comprehensive cash collections policy to provide guidance for payments … Adopt written policies related to Department cash receipts. Implement cash receipts procedures to address the timely recording and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Copenhagen Central School District - Procurement (2019M-238)
… did not seek competition by obtaining oral or written quotes for 18 purchases (75 percent) totaling $81,500. … period. Key Recommendations Obtain written and verbal quotes as required by the District’s procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Enforcement of Commission Orders and Other Agreements
… Objective To determine whether the Public Service Commission (Commission) monitors utilities’ compliance with … and reports. … To determine whether the Public Service Commission Commission monitors utilities compliance with …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsArchived Publications
… System - Results for Municipalities with Fiscal Years Ending on December 31, 2014 - 9/23/15 Fiscal Stress … Common Themes for Local Governments with Fiscal Years Ending December 31, 2012 - 9/25/13 Fiscal Stress Drivers and …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Carmel - Procurement (2019M-179)
… methods. The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one … and employees obtain the required number of proposals or quotes for purchases or competitively bid purchases when …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Implications for the Future – 2021 Financial Condition Report
… and its ability to provide health care, education, human services and other essential programs. In recent years, for … $6.8 billion higher than projected in the Enacted Budget Financial Plan and only $513.3 million below the previous … The SFY 2021-22 Enacted Budget Financial Plan does anticipate adding $175 million to the Tax Stabilization …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… the reports would be static until the next time the batch runs. For additional instruction on this topic, visit the job … to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingNew York Mills Union Free School District – Procurement (2020M-79)
… service providers totaling $89,421. No written or verbal quotes were obtained for the purchase of goods and services … seeking professional services. Obtain verbal and written quotes as required by the procurement policy and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… to tackle our growing infrastructure needs and build for the future. “The state’s economy continues to be in a stronger position, which has fueled revenue growth for the state and put New York on solid financial footing. There are cautionary signs in the global marketplace that should be watched closely. And, more needs …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals