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Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Village of Spencerport – Financial Management (2013M-134)
… Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. … by an elected Board of Trustees, which comprises a Mayor and four Trustees. The Village’s 2013-14 budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
Determine the extent of implementation of the 3 recs included in our initial audit report Educators for Children Youth Families Inc Use of Contract Funds
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followTown of Ellicott – Fiscal Stress (2013M-269)
… are approximately $3.8 million. Key Findings The Board did not adopt realistic budgets, did not adequately monitor and adjust the annual budgets, and did not adequately monitor the Town’s financial operations to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Town of Carlisle – Fund Balance (2017M-106)
… its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations Determine …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106DiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… manager for numerous doctors’ offices in Manhattan, for her alleged role in a long-term scheme to defraud the New York State Insurance Plan (NYSHIP) out of … Task Force. “Gina Bradshaw allegedly took advantage of her position to fund her lifestyle at the expense of the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-bolton.pdfDiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency … The Times Union published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionOversight of Runaway and Homeless Youth
… if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and … county – regardless of whether it receives OCFS funding – is required to complete and submit a Child and Family … of services and the allocation of resources. OCFS is responsible for reviewing and approving all county …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2019
OSC makes recommendations to agencies and other organizations it audits on how to improve data quality and reporting, and implement effective controls.
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2019.pdfLocal Government – 2023 Financial Condition Report
… local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 … second largest source of local government revenue in LFY 2021. School districts were the most dependent on State aid, … governments, experienced a significant rebound in LFY 2021, increasing by 18.8 percent over LFY 2020, when it was …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Clerk’s office for the period of January 1, 2012 through November 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a … Town with an insufficient financial cushion for unforeseen events or cash flow. The Board has not developed a written …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21State Agencies Bulletin No. 2261
… of OSC’s automatic processing of the September 2024 PEF Performance Advances and provide instructions for payments … the State of New York and PEF, provides for payment of performance advances in September to eligible PEF employees … Schedule. Effective Dates: The September 2024 Performance Advances will be paid using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2261-september-2024-public-employees-federation-pef-performance-advances-andDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… according to the New York State Department of Labor. The large number of claims suggests that most of the 920,500 jobs … not yet specified, a cut of this size would likely have a large adverse impact on New York City. The cuts could reduce … uncertainty. Given the reduction in reserves and large budget risks, officials will need to prepare additional …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… were not deposited within 10 days, as required by Town Law Section 29.The collections were deposited an average of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… did not fully utilize the new Department of Motor Vehicles registration suspension program, submitting only a limited … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were eligible. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… of the three recommendations made in our audit report, Empire BlueCross BlueShield: Selected Payments for Special … and school district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… audit was to evaluate the Company’s financial operations for the period January 1, 2012 through December 31, 2013. … approximately 25 active members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds … Examples from GASB Statement 34 Sample City Statement of Net Assets Proprietary Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34