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City of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Oversight of School Safety Planning Requirements
… schools to remain vigilant against threats to student and teacher safety. Since 2000, New York State schools have been … Section 2801-a of the Education Law (Law) requiring public school districts, charter schools, and Boards of … representatives from the school board and parent, teacher, and administrator organizations; school safety …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsAdministration of Fellowship Leaves
… college campuses (Brooklyn College, the Graduate Center, Hunter College, John Jay College, Lehman College, and Queens …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesVillage of Monticello – Board Oversight (2016M-337)
… management to include continually assessing potential employee turnover; providing a formal, written succession …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Purpose of Audit The purpose of our audit was to determine if BOCES had established … 19 component districts, is governed by a nine-member Board of Education elected by the boards of the component … Otsego Northern Catskills Board of Cooperative Educational Services BOCES ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraTown of East Greenbush – Justice Court Operations (2016M-60)
… 1, 2014 through June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Opinion 98-16
… in connection with the payment of moneys is that the money must be paid immediately on the designated date or at …
https://www.osc.ny.gov/legal-opinions/opinion-98-16City of Saratoga Springs – Financial Condition (2012M-201)
… routinely relied on increasing amounts of inter-fund loans from the general fund to finance operations in the … funds. The combined balance of outstanding inter-fund loans from the general fund to the water and sewer funds has … condition. Establish a plan to repay the inter-fund loans between the general, water and sewer funds. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… such as the State and Municipal Facilities Program (SAM). This year’s budget adds $385 million in appropriation …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andTown of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfState Agencies Bulletin No. 2397
… Effective Date Check Date Administration 21 Lag 01/01/2026 01/28/2026 Institution 21 Lag 01/08/2026 02/05/2026 Eligibility … income tax withholding will be calculated using the Flat Rate method (1.95975% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2397-new-college-degree-pay-differential-eligible-employees-departmentDivision of Housing and Community Renewal Bulletin No. DH-125
… Rate of the lower graded position and whose salary upon application of the April 2023 DC 37 RRSU Performance Advance … position with a higher Job Rate, and whose salary upon application of the April 2023 DC 37 RRSU Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-125-april-2023-district-council-37-dc-37-performanceTown of Westerlo – Selected Financial Activities (2013M-323)
… 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising … not take appropriate action to align estimated revenues in the adopted budgets with actual rate schedules. This resulted in an accumulated operating deficit. Furthermore, the water …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323The ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated … To determine whether the costs reported by The ARC of UlsterGreene UlsterGreene on …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… November 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 residents. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Leaves of Absence – State Police Plan
… credit for time spent on workers’ compensation leave per incident. To determine your eligibility and the cost, if any, …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceIX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… Statewide Financial System (SFS). In order to establish a grant in the SFS, there is certain mandatory information that … information is essential to facilitate compliance with federal Cash Management Improvement Act (CMIA) and single … Contracts module is used to facilitate billing the Federal Government and revenue recognition. A contract is necessary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesCapital Asset Management (Follow-Up)
… included in our initial audit report, Capital Asset Management ( 2022-S-32 ). About the Program The Office … and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and … the State established the Statewide Financial System Asset Management Module (SFS AM) to house and maintain …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities … The Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Milford – Financial Condition (2013M-355)
… August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board … fund to finance operations for the part-town highway fund in 2013. This interfund advance inappropriately crossed the … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355