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XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… A government-mandated nonexchange transaction occurs when the Federal government provides resources to the State … Time requirements, which specify the period or periods when resources are required to be used or when use may begin, have been met. Recipients cannot qualify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsVI.4 Reappropriations Overview – VI. Budgets
… A reappropriation is a legislative enactment that continues all or part of the … Operations REV. 09/11/2015 … A reappropriation is a legislative enactment that continues all or part of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewCUNY Bulletin No. CU-706
… PSC lump sum payments. Affected Employees CUNY employees in the titles of Assistant to HEO, EOC Assistant to HEOare … of Agreement between the CUNY and the PSC, employees in the titles of Assistant to HEO and EOC Assistant to HEO will receive a lump sum payment in the amount of $1,000 to fulfill the agreement for an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Objective To determine whether Medicaid cost savings can be achieved by … is the primary payer for medical services provided to these dual-eligible recipients. Medicaid typically pays … states already use this approach, and it is similar to how New York Medicaid currently pays Medicare Part B …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsSolvay Union Free School District – Payroll (2017M-257)
… amounts. … Solvay Union Free School District Payroll 2017M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes … May 18, 2016. Background The purpose of our audit was to review the School's procurement and monitoring processes … consider revising its procurement policy and procedures to require competition for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesVillage of Potsdam – Financial Condition (2017M-61)
… is located in the Town of Potsdam in St Lawrence County and has a population of approximately 9,400. The Village is … $9.8 million. Key Findings The Village’s hydroelectric and sewer funds had deficit fund balances, and the general fund’s unrestricted fund balance was …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Town of Wellsville – Budgeting (2021M-112)
… 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112State Comptroller DiNapoli Releases State Audits
… For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… update its procedures to address problems with contractor cost claims that were identified prior to this audit. … Children's Center Inc., Compliance with the Reimbursable Cost Manual (2016-S-62) For the fiscal year ended June 30, … Child Learning Center, Compliance with the Reimbursable Cost Manual (2016-S-77) Variety, a not-for-profit …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… the city because it relies more on personal income tax and does not have a general real property tax. In State Fiscal …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearOther Bulletin No. 17
… on the April LLS payment cycle even if the employee does not receive the April 2013 LLS payment due to an … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-17-april-2013-state-university-construction-fund-scf-civilTown of Kirkwood - Board Oversight (2018M-71)
… the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed an annual audit of the Supervisor’s records. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Forks Fire District #3 - Financial Planning (2018M-20)
Forks Fire District 3 Financial Planning 2018M20
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Village of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… prevention training (SHP Training). Key Findings None of the Village’s 240 total employees and six elected officials were provided SHP Training during the 2021 annual training period. Key Recommendations Village … dates or means of providing training are used as the needs of the Village dictate and encourage elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 100 total … agreed with our recommendation and indicated they planned to initiate corrective action. … audit town amherst statewide …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionDepartment of Transportation Bulletin No. DOT-33
… Purpose To provide agency instructions for processing the 2018 Shift Lump Sum Payment Affected Employees Employees … them to change their normal working hours to a shift, any part of which falls between the hours of 6:00 p.m. and 6:00 … Payment Information The Shift Lump Sum Payment is pensionable but is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-33-2018-shift-lump-sum-payment-winter-maintenance-season