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XVI.3.B Fund Accounting – XVI. Financial Reporting
… characteristics of the different fund types is necessary for a complete understanding of governmental accounting. A … deferred inflows and outflows of resources, are accounted for through these funds. All Governmental Funds use the … operating fund and also serves as a "catch-all" fund for all revenues and expenditures not required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingResponsiveness to Noise Complaints Related to Construction Projects
… was January 1, 2014 through June 30, 2016. Background For the period January 1, 2014 through June 30, 2016, a total … According to the World Health Organization’s Guidelines for Community Noise , the general population is increasingly … exposed to community noise, creating the potential for a significant public health concern. The Centers for …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOpinion 2010-4
… AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under contract with private ambulance company) -- Fire Districts (contracts for "back up" services with private ambulance company) FEES …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Functional MDS – Compliance With the Reimbursable Cost Manual
… to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). Our audit included all expenses claimed … Programs) for about 190 disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second degree, a class "C" felony. …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsOpinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents … must contain a full explanation of the reasons for its adoption and should declare why, as a matter of fact and … may provide in its specifications for a particular make or brand to the exclusion of others (1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-90-45State Comptroller DiNapoli Releases Audits
… and New York City Transit – Management and Maintenance of Non-Revenue Service Vehicles (2020-S-31) New York City … and the MTA Bus Company (MTA Bus) maintain a fleet of 1,950 non-revenue service vehicles used to support transit operations. Despite an estimated value of $150 million and a replacement cost of $216.7 million, the …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… from their managed care plan into FFS. The Families First Coronavirus Response Act, enacted in response to the … managed care premium payments made on behalf of recipients who should have been, but were not, disenrolled from managed … With the Reimbursable Cost Manual (2021-S-38) St. Mary’s is a not-for-profit organization authorized by the State …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsWadsworth Center Environmental Laboratory Approval Program
… Objective To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected … The Environmental Laboratory Approval Program (ELAP) of the Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Bilingual’s CFR for the fiscal year ended June 30, 2015 and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Bilingual is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and … to children with disabilities who are between the ages of 3 and 5 years at four different locations. AFI is …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1877
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021State Agencies Bulletin No. 1972
… yearly contribution amount for Deferred Compensation will increase from $19,500.00 to $20,500.00. An additional … Compensation Plan are affected. Effective Dates Maximum salary contribution limits for the above referenced Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022State Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… of the Fund and at the same time can be a powerful tool for helping to address the risk of climate change," DiNapoli … Still In Leaders’ Circle, DiNapoli serves as an ambassador for American climate action and the We Are Still In … with high emissions of greenhouse gases (GHG) and increases investments in lower-emitting corporations. The …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programState Comptroller DiNapoli Releases Audits
… of Waste Tire Fees (Follow-Up) (2020-F-12) A report issued in August 2019 found that DEC had made significant progress … Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2020-F-13) … report. Department of Health (DOH): Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0The Child School – Compliance With the Reimbursable Cost Manual
… School is certified to provide special education services for up to 239 children. Pursuant to the State Education Law, … education providers, such as the School, are reimbursed for their services using tuition rates established by SED … Among these ineligible costs were: $114,338 in excessive salary expenses for 70 employees; $168,579 in excessive …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing instructions … PEF provides for an annual stipend of $5,500 for employees who are assigned by DHSES to be a canine handler and who … Code: HSC Effective Date: The pay period begin date of the first full pay period the employee is eligible. Please note: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationManual Reporting – Enhanced Reporting
… to create a report, which updates each employee’s record for the report period. You can report: Job data for status … the need for payroll records requests and breakdowns of salary when an employee applies for certain member benefits … enter data into Retirement Online to report employee salary and service information …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingClymer Central School District – Financial Management (2016M-187)
… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … Unrestricted fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187