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City of Saratoga Springs – Financial Condition (2012M-201)
… 2011. Background The City of Saratoga Springs is located in Saratoga County and has a population of approximately … audit period, the water fund balance continues to remain in a deficit. As of October 31, 2012, the fiscal year 2012 … with City officials anticipating a small operating deficit in each fund. During the period reviewed, the Council did not …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Bridgewater – Financial Operations (2013M-309)
… which cash was commingled and the Board was not provided with monthly budget-to-actual reports. The bookkeeper has not … and prevent future taxpayer inequities. Provide the Board with reconciled cash balances and monthly budget-to-actual … reports for each fund. File the Town’s AUD with OSC and the Clerk within 60 days after the close of the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of Sidney – Budget Review (B4-14-19)
… $1.4 million. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Examples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsCity of Newburgh – Budget Review (B6-13-21)
… in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City of Newburgh, located … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … If these properties are not sold within the 2014 budget year, the City will experience a revenue shortfall of …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21CUNY Bulletin No. CU-676
… the regular University payroll who have a continuing CUNY appointment are affected. Background Pursuant to the Memorandum of Agreement between the City University of NY and the PSC (Professional Staff Congress) for the Term of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-676-cuny-psc-faculty-stipend-pilot-programAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Abilities First, … year ended June 30, 2019. About the Program AFI is a not-for-profit special education provider located in Wappingers Falls, serving students from three counties in …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B17-6-11)
… condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… was able to save approximately $136,000. The business office did not maintain accurate and supported leave accrual …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… reported on ARC Erie’s 2018 and 2019 CFRs for the fiscal year ended June 30, 2019. About the Program Arc Erie is an … eligibility and documentation requirements. For the fiscal year ended June 30, 2019, Arc Erie reported approximately … For the fiscal year ended June 30, 2019, we identified $8,724 in other than personal service costs that Arc Erie …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Franziska Racker … non-profit special education provider located in Tompkins County, serving students from nine counties in … with inadequate time records, $20,977 in costs that were not appropriately allocated to the Program, and $3,743 in …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualCity of Amsterdam – Budget Review (B25-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … City officials did not implement all the recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Asylum Seeker Spending Report
… The Office of the State Comptroller has created this tool to document … Data are available for download below. State Spending The 2025-26 Enacted Budget Financial Plan indicates the State …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportState Agencies Bulletin No. 828
… Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 808
… Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalOpinion 2002-6
… be appropriately posted (Highway Law §205-a[3]; see also General Municipal Law §125-a). The purpose of the statute is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… choices in 2021 if the federal government does not deliver direct aid to state and local governments soon, according to … Metropolitan Transportation Authority all need additional direct aid to make up revenue shortfalls caused by the … choices in 2021 if the federal government does not deliver direct aid to state and local governments soon …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefDiNapoli: Wall St. 2021 Profits near Record Levels
… beating 2020’s outsized first half profits of $27.6 billion, even as job losses accelerated in New York City’s … that boosted profits last year: record low interest rates kept expenses down, strong trading volume, record … set asides for compensation this year, the city forecast a 6.5% rise in the average bonus for 2021, which would raise …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… It provides services directly and through a network of approximately 750 nonprofit service providing agencies, with about 80 percent of services provided by private nonprofits and 20 percent provided by State-run services. One of these nonprofit service providing agencies is Lifespire. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualAdministration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively … multiple and single-occupancy apartments in Brooklyn, the Bronx, Manhattan, and Queens. ICL is authorized to service a … to the contract; OMH staff did not perform required annual reviews and reconciliations of ICL’s CFRs in a timely manner. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-living