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Selected Aspects of Discretionary Spending
… Purpose To determine whether the Rochester-Genesee Regional … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Rochester-Genesee Regional …
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 periodic financial reports in accordance with … in the topical sections of this chapter. References may be to GASB Codification sections, GASB Statements and/or GASB … (AICPA) Committee on Accounting Procedure. Guide to Financial Operations REV. 01/01/2017 … Section 8 of the …
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)
… of PCIP, the practice of establishing a Project as equal to one funding source becomes obsolete. PCIP enables agencies to use the Project ID in SFS to manage and report on the total cost to the overall project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… (Corporation) officials used a competitive process to procure goods and services. Key Findings Corporation … purchases and guidance for maintaining documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in …
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
For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationCortland County - Financial Management and Reporting (2019M-162)
… Failed to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting … timeframe. Address deficiencies identified in previous audits to ensure the accuracy of the accounting records. …
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)
… to maintain and reconcile adequate departmental receipt records. Town officials disagreed with certain aspects of our …
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
… SEC's proposals are two of the most significant actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to support the need for these proposals, and if … corporate accountability, entrench managements’ opposition to shareholder proposals and increase costs for investors. …
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
… care provided in outpatient settings. Medicaid is a joint state and federal health program for certain individuals and … for dual eligible beneficiaries. About 570,000 of New York's Medicaid recipients received Medicare Part B services …
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)
… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134State Agencies Bulletin No. 152
… check date April 6, 2000 Administration Pay Periods 26-LAG and 1-Current, check date April 12, 2000 OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/152-fiscal-year-changes-budget-year-2000Briarcliff Manor Union Free School District - Procurement (2020M-173)
… District (District) officials used a competitive process to procure goods and services. Key Findings District officials generally used a competitive process to procure goods and services. However, they did not … found that District officials used a competitive process to procure the goods and services. While District officials …
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)
… 2018 and May 2019, the Department generated receipts up to 21 days after registration and remitted money up to 24 days …
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)
… written and verbal quotes as required by the District’s procurement policy and ensure that all proper documentation …
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
… gas, steam,telecommunications, and water services for New York’s residential and business customers. As part of its …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsArchived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical … District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Implications for the Future – 2021 Financial Condition Report
… March and April 2020, nearly 2 million jobs were lost in New York State and, as of August 2021, only 55 percent of those jobs …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… to filter data and to output the results in a format that best meets their individual needs. The Reporting Tools - … data and to pull out desired information in a format that best meets their individual needs. Real-time reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingNew York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79