Search
DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, … New York City shore up its finances and close a budget gap for the coming fiscal year,” DiNapoli said. “However, given … and economic policy choices, the city should be preparing for scenarios where all of its resources -- federal, state, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeOversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdfOversight of the Clean Water State Revolving Fund (2020-S-64)
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfState Agencies Bulletin No. 1719
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2018-19 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… and whether all disbursements were properly supported and for legitimate ECA purposes. Key Findings The Board did not … as required. The Central Treasurer recorded receipts for three clubs totaling $37,911. However, none of these … how much was collected or that receipts were accounted for. We reviewed 28 deposits totaling $31,521 and found four …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mReal Estate Portfolio (Follow-Up)
… as possible. Where the terms are for less than fair market value, Section 2897 requires a public authority to … including a justification for accepting less than fair market value. Key Finding We found that NYPA made some …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, … to substantiate self-reported income. Additionally, DHCR is several years behind in generating the match between …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followState Agencies Bulletin No. 1761
… with a chart of accounts string scheduled to lapse on 09/13/2019 or 09/27/2019. A link will be posted on the PayServ bulletin board as well as the OSC website. See … Agencies must ensure that any position pools that appear on the spreadsheet are updated with valid chart of account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1761-sfs-chartfield-strings-payserv-09132019-09272019-lapse-datesCUNY Bulletin No. CU-646
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2018-19 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-646-new-york-state-payroll-system-payserv-cuny-fiscal-year-endCity of Yonkers - Budget Review (B19-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5The 80/20 Housing Program (Follow-Up)
… audit report concluded that, based on the rents charged for our four sampled developments, the proper number of … available to low-income tenants. Our review of the files for a sample of 43 low-income tenants found that, in most … "reasonable judgment" in determining eligibility. However, for 4 of the 43 tenants, we question whether the developers …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followSignal Maintenance, Inspections, and Testing
… subdivisions; among them, Electrical is responsible for Power and Signals. Subway track is divided into sections for maintenance purposes. As of February 22, 2017, the signal … NYCT employs Signal Maintainers, who are responsible for the maintenance, inspection, and testing (MIT) of the …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingSelected Management and Operations Practices (Follow-Up)
… (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York State … excess of $5,000 disposed of during the reporting period. For the calendar year ended December 31, 2016, NYPA reported … property sales. NYPA began energy efficiency programs for its government customers in New York City and Westchester …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… management obtained HPD approval for a 10.5 percent rent increase at Linden Plaza to be phased in over a three-year … tenants of its intent to request HPD approval for an increase in the development’s maximum permissible rents. The proposed rent increase, which would be phased in over a three-year period, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentSUNY Bulletin No. SU-275
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2018-19 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-275-new-york-state-payroll-system-payserv-suny-fiscal-year-endVillage of Suffern – Budget Review (B19-6-3)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … agreements are settled. The tentative budget includes a tax levy of $12,281,362 which is $1,078,728 above the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase as …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3State Police Bulletin No. SP-125
… implemented a change in dues and agency shop fee structure for employees in Bargaining Units 07, 17 and 18. OSC has created two new codes for Bargaining Unit 07 dues (code 469) and agency shop fee (code 489), and changed the narrative descriptions for codes 205 and 263. The new deduction codes, descriptions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-125-police-benevolent-association-new-york-state-troopers-inc-dues-andTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… operations. Ensured that ambulance services were provided in accordance with applicable laws. Key Findings The Board has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted … and ensured that ambulance services were provided in accordance with applicable laws …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161