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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and … employer contributions, and changes in the net pension liability and related ratios. The government-wide financial … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 88-58
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … LAW, §6-c(8): An expenditure for the construction of a highway garage made from a capital reserve fund established … Since the town anticipates that the cost of construction in this instance will be less than $100,000, no referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose … Whether the emergency rescue and first aid squad of a fire district fire department may impose …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Driver Responsibility Assessment Program
… Department to assess and collect a fee of $250 per year for three years on drivers convicted of alcohol- or drug-related traffic violations or who refuse a … test. The Law also mandates a fee of $100 per year for the first six points and $25 for each additional point, …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programReview of the American Academy of Pediatrics
… to validate a request for reimbursement with a third party. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… payments to providers of more than $36 billion. The claims are processed and paid in weekly cycles, which averaged about …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Medicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… payments to providers of more than $38 billion. The claims are processed and paid in weekly cycles, which averaged about …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020Parsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Parsons Child and Family Center … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualSelected Wage Investigation Procedures (Follow-Up)
To determine the implementation status of the four recommendations included in our initial audit report Selected Wage Investigation Procedures 2019S46
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… To determine whether Medicaid made improper payments for free vaccines available through the Vaccines for Children … 1, 2012 and May 31, 2017. Medicaid payments were made for free vaccines, and payments of the fee to administer the … To determine whether Medicaid made improper payments for free vaccines available through the Vaccines for Children …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate … Audit/Report of Interest Department of Health: Errors in Identification of 340B Providers in the Medicaid Drug Rebate … recommendations made in our initial audit report Errors in Identification of 340B Providers in the Medicaid Drug Rebate …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four … in the Medicaid program dispense prescription drugs to Medicaid beneficiaries. During the period January 1, 2008 … recipients. One particular doctor (herein referred to as “the Doctor”) was listed as the prescriber on 31,351 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followPinnacle Organization – Compliance With the Reimbursable Cost Manual
… June 30, 2014. Background Pinnacle is an SED-approved, not-for-profit special education provider located in Oswego County. Pinnacle provides preschool special … is reimbursed for preschool special education services through rates set by SED. The reimbursement rates are based …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualCity of Olean – Budget Review (B18-1-1)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Amsterdam – Budget Review (B23-5-4)
… Mayor submitted the 2023-24 proposed budget to the Council on April 19, 2023, or 18 days after the Charter-established … future proposed budgets are submitted to the Council on or before the deadline. Continue to evaluate and explore … the budget as necessary. Develop an allocation plan based on detailed analysis that ensures costs allocated to each …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4City of Newburgh – Budget Review (B21-6-13)
… when these agreements are settled. The proposed budget does not include a contingency appropriation in the general fund. The proposed budget does not include a tax overlay, which could potentially …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Lockport - Budget Review (B19-1-7)
… for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described in …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7City of Newburgh – Budget Review (B19-6-11)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11City of Lockport -- Budget Review (B18-1-10)
… an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … agreements (CBAs) have expired and 36 City employees are retirement eligible and due buyouts totaling up to $864,000, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Opinion 88-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … manner as resolutions. Opn No. 74-1224 is superseded. You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen … subsequent publication are concerned " (emphasis supplied; NY Legis Ann. 1970, p 236). Although subsequent legislation …
https://www.osc.ny.gov/legal-opinions/opinion-88-34