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Accounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, including reserve funds, … Educational Services is a public entity created to provide shared educational programs and services to 25 component school districts. BOCES is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 through … and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionGranville Central School District – Medicaid Reimbursements (2021M-90)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by submitting claims for … Had these services been claimed, the District could have realized revenues totaling $12,875. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Key Findings The controls over claims processing were not always effective. As a result, the purchasing agent … (i.e., purchase orders issued after the goods or services have already been ordered or received). Key Recommendations … and have initiated or indicated they planned to initiate corrective action. … MattituckCutchogue Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mComptroller DiNapoli Releases Municipal Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Auditors revisited the department on February 22, 2022 to review progress in implementing the recommendations. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… are $55,275, which are wholly funded through real property taxes. The Board of Fire Commissioners consists … of the existing unassigned fund balance to reduce future real property tax levies. The District reported a capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… did not meet job creation and retention goals by a total of 24 jobs and seven businesses self-reported they met or exceeded job creation and retention goals by a total of 40 jobs. Key Recommendations Monitor businesses’ … to address default enforcement mechanisms and oversight of job creation and retention goals. Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingJamesport Fire District - Length of Service Award Program (2019M-05)
… (LOSAP). Key Findings The District’s LOSAP policy is not consistent with New York State General Municipal Law … support 322 points awarded. Four members may not have earned the required 50 points to be credited for a year of service. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Continuity of Operations Planning
… for coordinating emergency management planning efforts in New York State. The Division encourages and supports State … delegation of authority, provide for the safekeeping of vital records and databases, identify alternate operating …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningState Comptroller DiNapoli Releases School District Audits
… not prepare a recent cost benefit analysis to support it is not cost-effective. In addition, district officials did …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Assessment of the Thruway Authority's Finances and Proposed Toll Increase, August 2012
In 2012, the New York State Thruway Authority announced that it was in the process of imposing a 45 percent average toll increase for some commercial vehicles.
https://www.osc.ny.gov/files/reports/special-topics/pdf/thruway-policy-08142012.pdfMedicaid: Enrollment Growth, COVID-19 and the Future
Monthly enrollment in the Medicaid program has grown by about 5 percent per year since January 2007, and exceeded 7 million for the first time in February 2021.
https://www.osc.ny.gov/files/reports/pdf/medicaid-enrollment-growth-covid-19-and-the-future.pdfSales Tax Growth Strengthens for a Third Year: 2018 Collections Up 5.3 Percent
Local sales tax collections in New York State were $17.5 billion in 2018, a 5.3 percent increase over the previous calendar year and the third consecutive year
https://www.osc.ny.gov/files/local-government/publications/pdf/2018-local-sales-tax-collections.pdfPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Payments for Fraudulent and … we identified, formally assess the payments we did not test, and formally assess the conduct of William Davis. …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… grants are generally classified as government-mandated or voluntary nonexchange transactions. A government-mandated … government (State or local) to perform a particular program or promote its performance by another government or … must be satisfied for a transaction to occur. Voluntary nonexchange transactions are characterized by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accruals