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Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… 2013. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Troy – Budget Review (B5-15-22)
… to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … charges which may not be realized. Appropriations for retirement system contributions may not be sufficient in the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra … rate-based preschool special education programs to 43 children from school districts located in Albany, … and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… Newmeadow, a not-for-profit organization located in Malta, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, Newmeadow reported $2.9 million in reimbursable costs on its CFR for its preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualSullivan County – County Jail Operations (2013M-33)
… purpose of our audit was to examine County jail operations and related costs for the period January 1, 2011, to October … County is located in the southern part of New York State and has a population of 77,547. The County Legislature is the … body responsible for managing County operations and is responsible for the oversight of fiscal matters. The …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33City of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … or resolve recommendations from our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Tuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of … Manhattan and the Bronx. The school offers degrees in areas such as Business, Healthcare System Management, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkCity of Troy – Budget Review (B5-14-23)
… capital expenditures. Due to a change in accounting for retirement expenditures, the City will be required to recognize increased retirement costs in future years. The City’s proposed budget … related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a plan to mitigate any …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The … of indoor and outdoor athletic and cultural facilities. In March 2004, Parks entered into a 10-year contract with RRG … from this contract were estimated at $160,000 annually. In addition to paying the monthly licensing fees, RRG was …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupCity of Olean – Budget Review (B17-1-3)
… in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the City took appropriate … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3City of Long Beach – Budget Review (B17-7-9)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… including the Board Chairman. The School’s 2011-12 fiscal year operating expenses were approximately $8.2 million. Key … fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsSchool Tax Relief (STAR) Program (2012-MS-6)
School Tax Relief STAR Program 2012MS6
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. … pandemic period have subsided. Local officials should plan for sales tax revenue with more stable and modest growth … tax growth of 5.9% in 2023 exceeded the aggregate results for the counties and cities in the rest of the state (2.4%). …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Public Safety – 2023 Financial Condition Report
… Number of Reported Crimes Rose in 2022 According to data published … 63 county jail and correctional facilities and 12 New York City correctional facilities. Over the last 10 years, …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyGovernment-Wide Financial Data – 2023 Financial Condition Report
… most of the State’s core services as well as general administrative support. Business-type activities: includes …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataCity of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Review the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Reporting Member Contributions – Enhanced Reporting
… until they are distributed when the employee withdraws or retires. These contributions are considered wages for Social …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… by $25 million, from $14.7 million at the end of fiscal year 2007 to a fund deficit of $10.3 million at the end of … from a surplus of $2.5 million at the end of fiscal year 2007 to a fund deficit of $7.4 million at the end of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Parma – Financial Management and Information Technology (2012M-96)
… comprehensive IT policies and procedures or a disaster recovery plan to follow in the event of emergency. The Town … procedures and establish a comprehensive written disaster recovery plan. Designate an employee who does not work in the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96