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VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… (only when moneys cannot be classified upon deposit) State Finance Law §8 requires the State Comptroller to operate and … 2.A – Direct Journal Payment of this Chapter. Payment Worksheet: Submitted by an agency for deposits related to a … approval in SFS by OSC-BSAO. See Section 2.B – Payment Worksheet of this Chapter. Transfer Worksheet: Created by …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… Purpose To determine the extent of implementation of the 11 recommendations included in our initial report, Practices Used by the Transit Adjudication Bureau to … To determine the extent of implementation of the 11 recommendations included in our initial report Practices Used by the Transit Adjudication Bureau to …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring … 31, 2015. Background The Syracuse Industrial Development Agency is an independent public benefit corporation … the benefit of the City of Syracuse and its residents. The Agency, which is governed by an appointed five-member Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTown of Ballston - Water Fund Financial Operations (2023M-60)
Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ballston-town-2023-60.pdfCost-Saving Ideas: Managing Workers' Compensation Costs
… coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: … procedures aren’t contributing to your liability. Prevent Accidents Prevention is the best way to save on workers' … you develop policies and procedures to make safety and accident prevention a top priority for your local government. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsTown of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the … The purpose of our audit was to review the Towns practice for …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… DiNapoli. “Still, the need for more affordable housing, jobs and quality of life improvements remains pivotal to the … long-term success.” Despite the impact of the pandemic, jobs and businesses grew faster in the South Bronx than the … of our communities. Let’s use this momentum to further address the critical issues of affordable housing, healthcare …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… Objectives To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe … (co-op) housing to middle-income families. A total of 269 State-supervised developments with over 105,000 …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… bonds to reduce debt service costs. The bonds would mature over 22 years. The bonds are expected to be awarded …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… risks, in the New York City Department of Education’s (DOE) budget, according to a report released today by New York … over the long-term.” DiNapoli’s report details the DOE’s response to the COVID-19 pandemic, the impact of the … risks that arise from the reliance on federal aid. The DOE is set to receive more than $8 billion in emergency …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for the City’s … for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, … Balancing New York Citys budget each fiscal year is foundational for …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolTown of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Federal Funds to New York City: A Review of Categorical Grants Combined
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc--a-review-of-categorical-grants.pdfFederal Funds to New York City: Section 8 Housing Choice Vouchers
The Section 8 Housing Choice Voucher (HCV) program (Assistance Listing Number (ALN) 14.871) was created by the Housing and Community Development Act of 1978 and is administered by the United States Department of Housing and Urban Development (HUD).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-section-8-housing-choice-vouchers.pdfWestfield, Town of – Financial Management (2013M-389)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway town-outside-village fund for the period … The purpose of our audit was to review the Towns financial management of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Eden - Real Property Tax Exemptions (2018M-231)
… documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… and Family Services facilities, and 446 county and local facilities. The Commission is charged with both the … was in development during our audit, lacked the ability to produce reports on how complaints and inmate grievances were … Commission generally met its facility inspection cycle of local lockups and reviewed all of the required standards, 23 …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local … and documentation so that the auditing body or official is supplied with sufficient information to make that … auditing claims, the following questions should be asked: Is the claim for a valid and legal purpose? First and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingRoosevelt Fire District – Length of Service Award Program (2025M-40)
… included in the District’s annual audit. During the audit period, the value of the District’s LOSAP assets declined. As …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… in August 2011 and July 2013 . Auditors discovered most of these recommendations were not addressed or only partially … the district has not retained a reasonable amount of fund balance to address unanticipated needs or to provide … unrestricted fund balances for 2012-13 and 2013-14 of $8,904,988 and $7,027,250. The unrestricted fund balance …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-funds