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Am I Required to Have an Audit?
… development agencies, fire districts with revenues of $400,000 or more and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 1496
… automatic processing of the retroactive April 2015 PEF Salary Increase and provide instructions for payments not … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1496-april-2015-public-employees-federation-pef-retroactive-salary-increaseSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million. … student treasurers include, collect and remit sales tax on applicable sales; and ensure that central treasurers file …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… the cash disbursements process. While Department bylaws state that the Treasurer is responsible for all financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113DiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… more.” The Medicaid Drug Rebate Program (MDRP) was created in 1990 to lower government expenses. DOH is supposed to … still found that DOH’s continuing errors and weaknesses in following the rebate procedures resulted in the state missing out on $183.7 million. The largest …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesUlster County – Court and Trust Funds (2014M-352)
… our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance for safekeeping, such as surplus moneys from foreclosures and contract disputes resulting in a mechanic’s lien. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Town of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… The size of New York City’s immigrant workforce was flat over nearly a … businesses and lead to less entrepreneurship and fewer jobs. DiNapoli’s report notes federal immigration policies …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakCity of Lockport - Budget Review (B19-1-7)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure … to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … The …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… for improving operations and governance. They can also identify strategies to reduce costs and strengthen … and gives you the opportunity to provide information we can use to correct any inaccuracies in our report before it … audit report. Many local officials ask if these responses can both be covered in one document. Under certain …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… "The passage of the 2014-15 state budget is a positive step for New York state. Governor … deserve credit for adopting another spending plan on time. My office will examine how this agreement will keep … well as the impact it has on the state's debt burden and out-year finances. "Sadly, the chance to enact real campaign …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetIX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… agencies have a defined amount of time within which to pay any obligations that were incurred within that budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesTown of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and … that his accounting records are accurately maintained in a timely manner. The Board should ensure that the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169State Agencies Bulletin No. 1766
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2019 PEF Performance Advances and provide instructions for payme
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1766-october-2019-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1765
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2019 CSEA Performance Advances and provide instructions for paym
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1765-october-2019-csea-performance-advancesState Agencies Bulletin No. 1827
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Schedule. If an employee appears on this report but is due a performance advance, promotion recalculation or … Status of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave on the payment effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1827-april-2020-public-employees-federation-pef-performance-advancesTown of Red Hook - Financial Condition (2018M-171)
… fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … of up to 70 percent of annual expenditures. The policy did not define the time periods or means for which fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Town of Middlefield – Budgeting (2015M-109)
… regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board did not … sound budgets which reduce the Town’s reliance on one-time revenues, such as fund balance, as a financing …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109State Agencies Bulletin No. 1718
… as defined by the IRS, includes “qualified parking,” using mass transit, commuter highway vehicles, and car pools. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsTown of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284