Search
XVI.3.I Budgetary Presentation – XVI. Financial Reporting
The BFS issued by the State of New York include as required supplementary information Budgetary Basis Financial Plan and Actual Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and Notes to Required Supplementary Information
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… our audit was to assess the Town’s financial condition and internal controls over cash disbursements for the period … body responsible for the general management and control of the Town’s financial and operational affairs. The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… do not review payroll in a timely manner, and there is no certification of payroll prior to printing checks. There was no evidence that the Board conducted an audit of claims. … records were kept for specific vehicles, there were no perpetual inventory records or physical inventories …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Savings Programs: NY 529 and NY ABLE
… trustee of the NY ABLE program and oversees all of its assets. NY’s 529 College Savings Program The best line of …
https://www.osc.ny.gov/savingsCity of Troy – Budget Review (B5-13-20)
… while generally reasonable, needs improvement to make it a better tool for prudently managing the City’s resources. The sewer fund continues to display a trend of weakening financial position and the proposed … increases in revenues for the sewer fund’s 2014 budget do not appear reasonable. The City’s 2014 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20City of Yonkers – Budget Review (B20-6-6)
… determined that the City’s adopted budget for fiscal year 2020-21 and the related justification documents are in … by as much as $2.3 million based on the 2019-20 fiscal year overtime costs. The City plans to borrow up to $15 … for tax certiorari settlements in the 2020-21 fiscal year. Over the last 10 years, the City’s outstanding debt has …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Java – Water Accountability (2013M-338)
… Purpose of Audit The purpose of our audit was to review the Town’s water district operations for the period … lost $23,327 in revenue if the unaccounted-for water was due to malfunctioning meters. Conversely, if the … for reasonableness and periodically inspect meters for damage or tampering. Develop a meter calibration plan and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Selected Aspects of Bus Procurement
… procures buses in a manner which results in the best value for the lowest cost. The audit covered bus purchases from … Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation … Key Findings MTA did not apply for federal State of Good Repair discretionary grant monies for certain bus …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementState Agencies Bulletin No. 278
… Purpose To describe new Earns Codes for the Time Entry Panel to report overtime worked due to events of September 11, 2001 Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11DiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… full restitution after admitting to stealing nearly $6,000 in cash from bail collections. The clerk, Trudy Harper, 40, was arrested in June and charged by Ulster County District Attorney D. … approximately $5,620. She later attempted to conceal the crime by transferring bail money from one justice’s account …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsIX.7.A Funds – IX. Federal Grants
… will continue to be performed by the Office of the State Comptroller (OSC). All consolidations will be discussed … adversely impacted. The need for the establishment of a new fund in SFS is rare. Requests for a new Federal fund should be limited to instances in which an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… bidders on state procurements to certify that they have a written policy addressing sexual harassment prevention in … on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to its own … of section two hundred one-g of the labor law.” Bids that do not contain the above certification may not be considered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationCapital – 2021 Financial Condition Report
… A robust, efficiently managed capital investment program can … average of 38.9 percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. … prior year. * Actual spending figures in this section do not include off-budget spending by public authorities …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… in length. ChartField attributes have been assigned to Funds to establish which Funds are classified as STIP eligible, what Business Unit is … 2: Fund Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… Counties. Purpose of Audit The purpose of our audit was to determine if counties are controlling inmate hospital … New York State Public Health Law requires counties to pay Medicaid diagnosis related group (DRG) rates to hospitals … to lower outpatient costs. Key Findings The counties do not have adequate procedures for reviewing inpatient …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Holley Central School District – Financial Condition (2013M-342
… million in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … surpluses. As a result, the District’s unexpended surplus funds exceeded the statutory limit of 4 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051New Suffolk Common School District – Selected Financial Operations (2013M-197)
… Superintendent $28,687 in the 2011-12 fiscal year through vendor disbursements as if he were an independent contractor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mPine Valley Central School District –Financial Management and Procurement (2014M-36)
… certain funding levels and the conditions under which the funds will be used or replenished. Develop and implement a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCapital – 2023 Financial Condition Report
… the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) from the prior year. … SFY 2022-23, up from 48.5 percent five years earlier. The increase is largely related to spending for the Metropolitan … the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) from the prior year. * …
https://www.osc.ny.gov/reports/finance/2023-fcr/capital