Search
Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that non-payroll … procured, properly approved, adequately supported and for District purposes. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133DiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued … Thomas P. DiNapoli. The losses accounted for 41% of total private sector jobs lost in the city during the …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… State Pension fund serves as a promise kept to all the civil servants who commit their lives to safeguarding and uplifting …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
Determine whether the Livonia Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act)training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livonia-s9-21-22.pdfCity of Poughkeepsie – Budget Review (B6-17-1)
… review was to determine whether the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City … Key Findings The City’s 2017 adopted budget increased real property taxes by 16.5 percent. The budgeted RPT of …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Canastota Central School District - Financial Condition Management (2019M-174)
… report - pdf] Audit Objective Determine whether the District officials effectively managed the District’s … Adopt annual budgets that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mDivision of Local Government and School Accountability Contact Information
Division of Local Government and School Accountability Contact Information
https://www.osc.ny.gov/files/local-government/pdf/regional-directory.pdfCopiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-98.pdfVillage of Attica – Justice Court (2014M-30)
… The purpose of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period … Enhance understanding of the Court’s computerized accounting system Scofflaw pending cases regularly. … Village …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
Determine if the Board and School officials adequately monitor School financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/true-north-rochester-prep-charter-2019-206.pdfXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Vouchers and Expense Reports Pursuant to Article 4, Section 40, … Law, Vouchers and Expense Reports should not be submitted for payment against lapsing appropriations unless the … XII, Section 5.G – Entering the Appropriate Obligation and Accounting Dates on Vouchers . For more information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsTown of Covington – Tax Collection Remittance (P1-24-24)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Applying for Benefits – Special 20- and 25-Year Plans
… To apply for all Retirement System benefits, you must file the … with benefit descriptions throughout this publication). For an application to be considered as “filed with the … For information about filing, including information and documents you’ll need to submit to NYSLRS, visit our …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to non-State agencies … enacted by the State Legislature, most frequently for capital purposes. Section 40-a further provides that no … KK_REV budget definition and used by OSC Bureau of State Accounting Operations (BSAO) Budgets and Spending Unit to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOpinion 95-25
… LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid … payments provided in the aid to localities budget) WORDS AND PHRASES -- "Notwithstanding Any Other Provision of Law" … Laws of 1995 from a county, city or village which levies real property taxes in excess of its State constitutional tax …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … system processes Medicaid claims submitted by providers for services rendered to Medicaid eligible recipients, and it … drugs, inpatient services, duplicate procedures, medical equipment, transportation services and nursing home services. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… report - pdf] Audit Objective Determine whether the District established adequate internal controls to ensure … America (FFA) extra-classroom activity (ECA) cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Slope / Carroll Gardens / Red Hook 2,584 3% 75% Brooklyn Heights / Fort Greene 2,192 2% 77% Belmont, Crotona Park … Upper West Side/West Side (and nearly 8,000 in Hamilton Heights/Manhattanville/West Harlem) to 3,248 residents in … Side 8,038 6.3 18.2 79.5 0.0 18.9 0.0 463 5.4 Hamilton Heights / Manhattanville / West Harlem 7,918 6.2 21.2 45.7 …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… lower than the peak of 14.4 percent recorded in the 2012-2014 period. Food insecurity in New York and nationwide has … percent) lower than the peak of 14.4 recorded in the 2012-2014 survey period. Continued economic growth following the … explains the downward trend over this time period. Since 2014-2016, New York’s rates for food insecurity have been …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programs