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IX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … As agencies become familiar with the functionality of transaction processing and reporting capabilities within … consolidation will continue to be performed by the Office of the State Comptroller (OSC). All consolidations will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… that she never received a $4,055 loan check to get a replacement check in the same amount. Both checks were then … that the first check had never arrived and requested a replacement. A stop payment was placed on the first loan …
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
… 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
… determine whether the costs reported by Crossroads Center for Children, (Crossroads) on its Consolidated Fiscal Report … 30, 2014. Background Crossroads is an SED-approved, not-for-profit organization located in Schenectady, New York. … the ages of three and five years. Crossroads is reimbursed for preschool special education services through rates set by …
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
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … services, depreciation costs, food expenses, bank fees, bad debt, administrative costs, charitable contributions, and … necessary adjustments to the costs reported on Bornhava’s CFR and to Bornhava’s tuition reimbursement rates. Remind …
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-hospitalsSustainable Investments and Climate Solutions Program
… the Sustainable Investments and Climate Solutions (SICS) program, a multi-asset class portfolio of institutional … more. The Fund also assesses how managers account for ESG (environmental, social, governance)-related risks and … that expends economic opportunity and meets standards for environmental management. Affordable housing Creating …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programAccounts Payable Advisory No. 30
… the Guide to Financial Operations, Chapter IV, Section 4.C for detailed descriptions of the payments appropriate to … the Guide to Financial Operations, Chapter IV, Section 4.C . Depending on the nature of the legal dispute resolved …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… financial operations for the period January 1, 2011, to February 28, 2013. Background The District is a district … over financial operations for the period January 1 2011 to February 28 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCity of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation of … by approximately $527,000, which is a 20.6 percent tax rate increase. This amended preliminary budget also did not …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of the Treasurer as required by the by-laws; instead, the Grounds Superintendent collected fees and made disbursements … Collect, record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financial