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Report on the State Fiscal Year 2019-20 Executive Budget, February 2019
State tax revenues in December and January fell far short of earlier projections, making the process of adopting the new State budget more difficult than in the
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2019-20.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Objective To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide … To determine if the New York City Administration for Childrens Services and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… statements for the State of New York are prepared in conformity with generally accepted accounting principles … The procedures listed below have been developed in order to ensure a smooth transition when implementing a … issues involved as well as what information is required in order to comply. As part of the accounting issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203State Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with revised policies and procedures … for addressing overpayments, including the creation of a new earnings code to track pending recovery … The purpose of this bulletin is to provide agencies with revised policies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $129.26 … during the solicitation process, including documentation for the decisions made; and BOCES officials told us that they …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesManagement of Cash and Investments
… managed its cash and maximized its return on investments. Our audit scope period was January 1, 2008 through March 31, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsSelect Financial Management Practices
… from 390,414 in 2013 to 572,946 in 2014. The increased shipping drove a surge in operating revenues in these same …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesYaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles … The purpose of our audit was to examine the claims auditing process for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Nichols Joint Fire District – Procurement (2025M-103)
… and services in accordance with statutory requirements set forth in New York State General Municipal Law (GML), the … bids for two purchases totaling $319,945 as set forth in GML and the Policy. Issue requests for proposals … Constitution and the State Comptroller’s authority as set forth in Article 3 of GML. Our methodology and standards are …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Village of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process … 1, 2015 through August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau … Village of Malverne Procurement 2017M16 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17XII.8.D Contract Assignments and Sureties – XII. Expenditures
… Business Units are responsible for informing the Office of the State Comptroller (OSC) of all contract assignments and sureties. Policies State Finance Law, Article 7, Section 112 states the State … and the State Comptroller within 20 days of the date of assignment. Highway Law, Article 3, Section 40 states the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… manufacturers. The Department of Health (DOH) administers New York’s Medicaid program. Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesXII.6.L Replenishing an Advance Account – XII. Expenditures
… to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” function in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountEnforcement of Article 19-A of the Vehicle and Traffic Law
… The Department is responsible for overseeing the State’s Article 19-A Program (Program) and establishing and enforcing policies to support the Law’s requirements. The Law requires every motor carrier, as … bus drivers must pass: a medical examination; a practical driving test; behind-the-wheel tests; and written or oral …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawCity of Lockport – Independent Audit Services (2014M-238)
… was to determine the adequacy of the procurement of audit services and the effectiveness of such services as a means for the timely detection of errors and … appropriate policies and procedures when procuring audit services because they did not use a request for proposal …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Overview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfTonawanda City School District - Procurement (2023M-108)
Determine whether Tonawanda City School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tonawanda-city-school-district-2023-108.pdfLansing Central School District – Procurement (2021M-213)
Determine whether Lansing Central School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lansing-2021-213.pdf