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IX.1 Accounting for Federal Grants – IX. Federal Grants
… policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The policies and … regulations, or laws that relate specifically to the program terms under which the grants were awarded to the … regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant Processes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewAudit of the Tuition Assistance Program at Plaza College
… for accelerated TAP. Many of these disallowances result from Plaza students enrolling in courses not required for their programs of study. Key Recommendations … should recover $549,316, plus applicable interest, from Plaza College. The State Education Department should …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeAudit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the … 2,000 students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeResponsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. They encompass the … a governing board has responsibility for the oversight of the local government’s or school’s IT operations – whether … questions and help you better understand the effectiveness of the internal controls. The Information Technology …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsRed Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the … million. Key Findings District officials did not consider how the overall actual results or trends compare to the … were levied than necessary. The District has four reserve funds which have not been used to fund any payments over the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
https://www.osc.ny.gov/files/local-government/data/excel/2021-calendar-year-local-governments.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 LG
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 Local Governments
https://www.osc.ny.gov/files/local-government/data/excel/2020-calendar-year-local-governments.xlsxVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal … the Board allowed the Treasurer to misappropriate Village funds and make questionable payments to herself totaling as …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256DiNapoli Announces New Technology Investment Through Contour Venture Partners
… company specializing in boosting sales through tracking website visitor activity, received venture funding through Contour Venture Partners, an investment partner of the New York State Common …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-new-technology-investment-through-contour-venture-partnersProgress Report: The MTA Capital Security Program - June 2007
In the wake of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2008.pdfCopiague Fire District– Mechanic Shop Operations (2021M-93)
… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93State Fiscal Year 2022-23 Enacted Budget Analysis
… for certain workers receiving an annualized base salary of $125,000 or less; and $136 million in State …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… data, improper transactions or the misappropriation of funds in the financial application because they did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessOneida City School District – Controlling Access to the Student Information System (2016M-53)
… information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41 million. … documentation to show justification and authorization for the 48 grade changes made by guidance counselors and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … in Project Costing to split expenditures systematically for Federal and State share of costs. Are required to set up … to billing upon collection while AP Vouchers will wait for payment date to begin billing. There is a two-step …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… aid is exhausted. “The gaps that will be laid bare in 2026, expected to exceed $2 billion according to today’s …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planControls and Management of the Unemployment Insurance System
… in March 2020, created temporary programs that allowed for enhanced UI benefits for those affected by COVID-19. The COVID-19 pandemic and the … Collectively, these factors not only increased the demand for as well as the amount of UI benefits but also increased …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemGlossary – Governmental Accounting Standards Board
… Governmental Accounting Standards Board (GASB) website . Deferred Inflows An acquisition of net assets by the … a negative effect on net position, similar to liabilities. Deferred Outflows A consumption of net assets by the …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryDisability Retirement Applications – When Employees Retire
… or someone authorized to file on the employee’s behalf. For example, the employee’s attorney, a power of attorney … been met, we will notify you that your employee has filed for disability retirement. We then assemble a medical file for the member, which includes reports from the member’s …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… inmate hospital costs and paying the appropriate rates for the services provided for the period January 1 through December 31, 2012. … can be a heavy burden on a county’s financial resources. For example, inmate hospital health care costs in the eight …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4