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The Changing Face of Post-Pandemic New York City
… year by year as 2020 approached. Despite the overall net population increase, people were also leaving the city, … parts of the state or the country spiked in 2021, with a net loss of 313,358 people. Decline and Rebound of … nationally. In 2022, however, as the pandemic subsided, net international migration to the city was more than double …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDiNapoli: NYC Spending Priorities Shifted During Pandemic
… Like many cities across the United States, New York City has adjusted its budget priorities during the … and services may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. The … Like many cities across the United States New York City has adjusted its budget priorities during the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… of the accounts in a ledger kept by double entry, with the debit and credit balances shown in separate columns. If the totals of the debit and credit columns are equal, the ledger from which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26VI.1.A Budgetary Chartstrings – VI. Budgets
… of the SFS and provides the State with an organized structure for identifying financial transactions. The COA … of the SFS and provides the State with an organized structure for identifying financial transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Government Accountability - Special Reports
… Avoid Disallowances by Ensuring Eligibility, March 2012 Employment Managing Dual Employment – Agencies Can Strengthen Oversight of Employee … of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… on growing the city’s economy and providing basic city services, including public safety and education, and … of the cost of existing rental assistance programs and an update to asylum seeker projections is a move towards greater …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateEarly Education Center – Compliance With the Reimbursable Cost Manual
… State Education Department: The Arc of Orange County – Compliance With the Reimbursable Cost Manual (2015-S-45) …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … the provider's reported expenses must comply with the guidelines specified in the RCM. For the fiscal year ended … Remind Circle of Friends officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start … Bright Start provides preschool special education services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, providers such as Bright Start …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualAlfred State College of Technology – Selected Employee Travel Expenses
… analysis. These included over $1,037,509 paid to a provider of campus services such as transportation, vending, … expenses for the three College employees and the service provider selected for audit were documented and adhered to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsCity of Troy – Budget Review (B5-16-15)
… The City's proposed budget provides only minimal funding for capital expenditures; $1.7 million (82 percent) … limit. Key Recommendations City officials should identify funding sources for capital expenditures and stop deferring … of the expired CBAs and be prepared to provide for funding in the event that any of the CBAs are settled in …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15West Valley Central School District – Financial Management (2013M-178)
… operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June … Instead, District officials levied real property taxes and paid debt service with general fund appropriations. Key … Develop realistic estimates for expenditures and unexpended surplus funds when preparing the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure the … not properly recorded. For example, payroll and health insurance amounts, and the tax levy were entered on the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Hoosick Falls Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mCity of Yonkers – Budget Review (B6-14-14) - Revised
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … $497.1 million for the City. The 2014-15 adopted budget is $30.9 million more than the City’s adopted budget for …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedNewfield Central School District – Financial Condition (2013M-238)
… Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. … a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386