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XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Accounting Principles (GAAP). The Obligation Date recorded on a voucher should be the date the agency received the … collection from the State. The Accounting Date recorded on the voucher should be the date the transaction is entered … Chapter XIV, Section 2 – Obligation, Accounting and Budget Dates of this Guide for additional guidance on determining of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersDiNapoli Releases Bond Calendar for Third Quarter
… The anticipated sales in the third quarter compare to past planned sales of $2.45 billion during the second … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterOversight of Industrial Hemp (Follow-Up)
… hemp for research purposes. In response, Article 29 of New York’s Agriculture and Markets Law was enacted, launching the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are three and four years of age. Mary Cariola is reimbursed for these services through … included: $10,063 in personal service costs consisting of $9,025 in non-reimbursable compensation not supported by … $2,681 in other than personal service costs, consisting of $2,604 in non-allowable agency administration costs and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … calculated adequately documented and allowable under the State Education Departments guidelines including the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… of three and five years. Kids Unlimited serves children in New York City’s five boroughs. For the fiscal year ended … 2015, Kids Unlimited reported approximately $8.8 million in reimbursable costs for the SEIT preschool cost-based … $264,189 in compensation that exceeded the regional average; $173,650 in over-reported health insurance benefits; …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualUse of Vendor-Supported Technology (Follow-Up)
… Transportation Authority (NFTA) is a New York State public benefit corporation responsible for the oversight of public … and 250 servers that support 30 databases. As a public benefit corporation, NFTA must adhere to the New York State … ensure those actions and plans were completed and find solutions for systems that remain unaddressed. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followDiNapoli Releases Bond Calendar for Fourth Quarter
… time. The anticipated sales in the fourth quarter compare to past planned sales of $5.06 billion during the third … was created by gubernatorial executive order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterOversight of Career and Technical Education Programs in New York State Schools
… and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational … programs. The audit covered the 2015-16 through 2018-19 school years and additional information through January 9, … competencies and providing hands-on learning in the high school setting. According to a national non-profit entity …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type … $ 1,345,292 $ 12,745,492 $ 15,326,343 Payments to suppliers (2,725,349) (365,137) (3,090,486) (2,812,238) Payments to employees (3,360,055) (750,828) (4,110,883) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsMedicaid Program – Claims Processing Activity October 1, 2019 Through March 31, 2020
… inaccurate information, such as the newborn’s birth weight and diagnosis code; $513,427 was paid for …
https://www.osc.ny.gov/state-agencies/audits/2020/10/20/medicaid-program-claims-processing-activity-october-1-2019-through-march-31-2020State Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… State Comptroller Thomas P. DiNapoli and Rockland County … “Ricardy Cesar allegedly scammed more than $3,800 from the pension system by faking that he lost a check,” said State Comptroller DiNapoli. “Due to my office’s investigation and my partnership with Rockland …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesDiNapoli Releases Bond Calendar for Third Quarter
… of refundings as follows: $4.71 billion scheduled for July, of which $3.48 billion is for new money and $1.32 … Executive Order primarily to coordinate the borrowing activities of the state, New York City and their respective … schedule for the planned bond sales for the state NYC and their public authorities during the 3rd quarter …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterCUNY Bulletin No. CU-676
… 1 year. Stipends are not to exceed $10,000 per project. No stipend may be less than $500. Work requiring payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-676-cuny-psc-faculty-stipend-pilot-programExamples from GASB Statement 34 - Statement of Activities
Examples from GASB Statement 34 Statement of Activities
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesNational Directory of New Hires Data Security
… Objective To determine whether the Office of Temporary and Disability … New Hires data. The audit covers the period June 2, 2016 to March 3, 2020. About the Program The Office of Temporary … the remaining 2 requirements were found to be not applicable due to current practices at the Office and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securitySouthside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with National Heritage Academies Inc. (NHA) … 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318DiNapoli Releases May State Cash Report
… State tax collections totaled just under $11 billion through … percent, from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. … tax payments due in June should provide more insight on how current economic conditions are affecting individuals …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… $6,329,458 in questionable payments for claims that were not subjected to the appropriate edits and pricing logic due …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… "Today's Presidential Executive Order is yet another ill-conceived … the global economy, and many of the investments of the New York State Common Retirement Fund. As shareholders, we will …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-order