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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … or state programs which local governments are mandated to perform). Voluntary nonexchange transactions (for example … type grant, the expenditure must have been made and the revenue must be available. Available …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… also need to be improved. Our review of fuel records from June 2011 through December 2011 disclosed that about …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report (CFR) were … reported costs submitted by Behavior Analysts of New York LLC BANY on its Consolidated Fiscal Report CFR were allowable …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … (TAP) awards. Background Dowling College (Dowling) is an independent, coeducational college located in Suffolk …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeState Comptroller DiNapoli Releases School Audits
… fund balance has decreased $4.7 million (33 percent), from $14.3 million as of June 30, 2013 to $9.6 million as of …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… Fund’s investments and supports the growth of a low carbon global economy.” As a result of the agreements, DiNapoli has …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyDiNapoli Proposes More Transparency for Fire Protection Costs
… state. Ninety-four percent of fire district revenues come from property taxes. Because fire companies are private …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… to the State Education Department's Reimbursable Cost Manual (Manual). The audit covers the three fiscal years ended June … the provider's reported expenses must comply with Manual guidelines. For the three fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… education provider located in Depew, serving students from Erie, Genesee, and Niagara counties. Cantalician …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… quarter,” DiNapoli said. “New York City’s ongoing recovery from the pandemic, as well as high inflation, continues to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Manual (CFR Manual). The audit covered the period from July 2014 through June 2015. About the Program Kids …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualIX.7.A Funds – IX. Federal Grants
… within the SFS, fund consolidation will continue to be performed by the Office of the State Comptroller (OSC). All … FUNDS-FEDERAL 25000-25099-Federal USDA/Food and Consumer Services 25100-25199-Federal Health and Human Services 25200-25249-Federal Education 25300-25899-Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsIX.12.C State Responsibility – IX. Federal Grants
… liabilities will be paid to the Federal Government from General Fund appropriations provided for such purpose. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityNYS Common Retirement Fund Reports Second Quarter Results
… quarter of the State Fiscal Year (SFY) 2021-22 was 1.15% for the three-month period ending Sept. 30, 2021, according … bonds and mortgages (21.84%), private equity (12.23%), real estate and real assets (8.44%) and credit, absolute return …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsState Comptroller DiNapoli Releases School Audits
… The board appropriated fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Village of Middleport – Water and Sewer Rents (2013M-313)
… we reviewed eight credit adjustments totaling $516 from individual customer accounts and found that none of …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal Audits
… of the town’s progress in implementing recommendations from a prior audit on the town’s financial operations. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Accuracy of Reported Cost Savings
… supported, we also estimate OMIG overstated savings from 27 of 35 activities examined by at least $1.2 billion as …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsAccounts Payable Advisory No. 3
… Sequence on the Invoice tab of the voucher for the address from where the vendor mailed the invoice. Select the address …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… President to describe the services the School is receiving from the Foundation, but the Board President could not …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013m