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I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
Chapter IV Accounting Codes Uses and Descriptions contains information and details regarding State accounting codes
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureTioga Central School District – Cash Management (2020M-83)
… did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Fallsburg Central School District - Fund Balance Management (2020M-12)
Determine whether the Board and District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Mooers - Cash Management (2020M-36)
Determine whether Town officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-362017 Financial Condition Report – 2017 Financial Condition Report
… New York faces increasing fiscal challenges. The State’s latest financial projections contain projected budget gaps in …
https://www.osc.ny.gov/reports/finance/2017-fcrState Agencies Bulletin No. 1490
… Employees Employees in Bargaining Units 13, 18, 46, 66 and 71, who are members of the Organization of NYS … to include employees in bargaining units 13, 18, 46, 66 and 71. Employees in Bargaining Unit 06 will continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 1502
… Employees Employees in Bargaining Units 13, 18, 46, 66 and 71, who wish to become members of the Organization of … 209 to include employees in Bargaining Units 13, 18, 46, 66 and 71. Employees in Bargaining Unit 06 will continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialReview of Growe Technologies Inc.
… an appropriate procurement under contract TQ00015 for the services provided by Growe and paid reasonable prices for those services. Background In January 2009 through federal legislation, the Centers for Medicare & Medicaid Services set new standards for …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incTupper Lake Central School District – Records and Reports (2021M-14)
… pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central … to effectively manage the District’s financial operations and capital projects. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Copiague Fire District– Mechanic Shop Operations (2021M-93)
… fixing six privately-owned vehicles during normal business hours; he earned overtime on some of these days. Over a … parts invoice where 81 parts were purchased; however, for 72 parts totaling $3,208, we could not determine what …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… accounted for and deposited timely. Also, the School’s cash receipts policy was inadequate and officials did not … audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Fairview Fire District – Financial Operations (2024M-138)
… financial operations and were not transparent. As a result, there was limited assurance the information used by … Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 million, or 20 percent of the 2024 appropriations as of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Alden – Town Clerk/Tax Collector (2024M-106)
… properly record, deposit, remit or report collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Liberty Central School District – Budget Review (B4-14-6)
… fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued debt … Liberty Central School District Budget Review B4146 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… for a group therapy session for eight recipients. The provider did not bill the appropriate FQHC payment rate of … a rate of $203.45. As a result, Medicaid reimbursed the provider $1,627.60 for the onehour session ($203.45 x 8 recipients). If the provider billed the appropriate FQHC rate, Medicaid would …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupState Comptroller DiNapoli Releases Municipal & School Audits
… was entitled to. Officials did not maintain an inventory or list of meters purchased and issued to track costs and … overdue. Also, officials did not reconcile water purchased or delivered with water used and could not account for water … of the following; 17 claims totaling $59,992 contained 53 confirming purchase orders (issued after goods or services …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … of a project. FIDA granted two additional unauthorized commercial loans of approximately $187,000. Questionable … expenses and not those of other entities; Cease making commercial loans directly or through the FLDC using FIDA …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesIX.12.M Journal Vouchers – IX. Federal Grants
… to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency … state voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments … expenditures/disbursements and increase the cash balance in the federal fund which results in a state CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersOperational Advisory No. 36
GFO Updates PostageShipping account codes
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesVillage of Endicott – Disbursements (2021M-124)
… were appropriate, adequately supported and audited. Key Findings Village officials did not establish adequate … purposes, adequately supported or properly audited. Key financial duties were not adequately segregated. Bank reconciliations were not performed correctly or in a …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124