Search
Elba Central School District - Financial Management (2018M-96)
… Adopt realistic budgets based on historical or other known trends. Review reserves to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Fort Edward Union Free School District – Financial Condition (2015M-67)
… that included realistic estimates based on historical or known trends, the District relied on the appropriation of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Village of Hagaman – Claims Auditing (2022M-11)
… claims were properly audited and approved before payment. Key Findings Claims were not properly audited and approved … before payment. The Board did not: Date their signatures on claims upon review and approval. Ensure claims had … head approval. Pass resolutions approving claims. Key Recommendations Clerk-Treasurer should discontinue adding …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Ramapo Catskill Library System – Procurement (2015M-84)
… for 2014 totaled approximately $4.4 million. Key Findings Library System officials did not seek competition when making purchases on behalf of the System’s member public libraries. Library … System officials have not adopted a purchasing policy. Key Recommendations Establish and implement a competitive …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Obtain proof of residency documentation annually, or whenever there is a change in residency, in a timely …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… The Board has not adopted a fund balance policy or multiyear financial and capital plans. Key Recommendations … and financing sources based on historical trends and/or known plans. Develop multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28CUNY Bulletin No. CU-123
… the Retirement System Effective Date Immediately - based on the date provided by NYCERS in the Certification Letter … Rtrmnt). Click on the middle scroll bar. Press the F7 key to insert a row. Enter Begin Date . (Use the beginning … Option). Tab to Percentage . (Leave blank.) Press the F7 key to insert a row. Single click on the new drop-down box. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-123-contribution-status-change-tier-3-and-tier-4-members-nycersRecent Impact of Gaming Expansions on Revenues and Problem Gambling in New York
Recent Impact of Gaming Expansions on Revenues and Problem Gambling in New York
https://www.osc.ny.gov/files/reports/pdf/impact-of-gaming-expansions-on-revenues-and-problem-gambling-in-ny.pdfReport on the State Fiscal Year 2020-21 Enacted Budget Financial Plan, May 2020
Report on the State Fiscal Year 2020-21 Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-financial-plan-report-2020-21.pdfComptroller's Preliminary Report on the State Fiscal Year 2013-14 Enacted Budget, April 2013
The Enacted Budget restrains spending growth after several years in which funding for many programs has been reduced or held flat.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-preliminary-2013-14.pdfThe Financial Industry Crisis – Impact on the New York State Budget, September 2008
The State Comptroller maintains a close watch over the impact of all economic events for New York State and its local governments, including New York City.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-financial-industry-crisis-2008.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14) 90-Day Response
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14-response.pdfMeltdown: The Housing Crisis and its Impact on New York State's Local Governments
Meltdown: The Housing Crisis and its Impact on New York State's Local Governments
https://www.osc.ny.gov/files/local-government/publications/pdf/subprime08.pdfMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfEast Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… recorded and reported and that money was safeguarded. Key Findings The bylaws provided limited guidance on financial responsibilities and the Board did not establish … only a deposit receipt or had no supporting documentation. Key Recommendations Amend the bylaws or adopt separate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesBovina Fire District – Fund Balance (2015M-138)
… District’s 2015 budgeted appropriations totaled $95,380. Key Findings The Board has not formally established capital … or Department officials regarding capital planning. Key Recommendations Establish formal reserve funds using … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… 2015-16 fiscal year total approximately $153.5 million. Key Findings The Board did not adopt a formal policy for … BOCES does not have a policy to charge districts interest on late payments. Key Recommendations Adopt a formal policy to stipulate how to …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… 2015-16 fiscal year totaled approximately $67.4 million. Key Findings BOCES officials have not implemented access … in the computer system or limited access to users based on their job descriptions and responsibilities. Duplicate … vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access to the vendor module …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Town of Owego – Financial Management (2015M-179)
… funds for 2015 total approximately $11.8 million. Key Findings The Board did not develop reasonable revenue … for the general funds’ budgets because they were not based on a historical trend of actual results. The Town accumulated … $1.5 million in the town-outside-village general fund. Key Recommendations Develop reasonable revenue estimates that …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179