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City of Olean – Budget Review (B1-16-2)
… in the City’s proposed budget for the 2016-17 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/2016/03/14/city-olean-budget-review-b1-16-2City of Long Beach – Budget Review (B7-16-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been … $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds as of …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to accumulate a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. … The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… to January 31, 2013. Background Essex County is located in northeastern New York State and has a population of … processing of payroll and leave time accruals has resulted in a lack of segregation of duties and lack of compensating …
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)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … in compliance with the tax levy limit and City officials have not adopted a local law to override the limit. Key …
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 … Columbia, Rensselaer, and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using … costs that Spotted Zebra reported on its CFRs that did not comply with SED’s prescribed requirements for …
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
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … to children with disabilities between the ages of three and five years. Newmeadow is reimbursed for preschool special … costs included $3,897 in personal service costs and $8,162 in other-than-personal-service (OTPS) costs. We …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualSullivan County – County Jail Operations (2013M-33)
… Sullivan County is located in the southern part of New York State and has a population of 77,547. The County Legislature …
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)
… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …
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 … or $8,760 per term (15 credits). TAP is an entitlement program designed to provide funds for paying tuition costs to …
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)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments … to display a trend of declining financial position and the proposed increases in revenues for the sewer fund’s …
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 …
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)
… the preliminary budget are not reasonable and, at current rates, could potentially contribute to a depletion of the …
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)
… Purpose of Budget Review The purpose of our budget review was to … to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the … garbage charges of $9.45 million, which includes a midyear increase of $15 per sanitation parcel which the City has not …
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)
… 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided … code entitled “building 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 even though School …
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)
… that the State lost $13 million in the 2010-11 fiscal year - and will lose an additional $73 million through the 2015-16 fiscal year - just for exemptions with this specific risk indicator …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Public Safety – 2023 Financial Condition Report
… percent, in 2022. This increase in the seven major crime categories used by law enforcement as indicators of overall … crimes per 100,000 people. Within the seven major crime categories, property crimes (Burglary, Larceny and Motor … in 2013. Incarcerated Individual Populations As of June 2023, 47,710 incarcerated individuals—an increase of 1,664 …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyGovernment-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when … continued economic recovery from COVID-19, and the effects of inflation on consumption and use taxes. Statement …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataCity of Yonkers – Budget Review (B23-6-6)
… determined that the City’s adopted budget for fiscal year 2023-24 and the related justification documents are in … budget is $52.1 million more than the City’s budget for 2022-23, an increase of 3.8 percent. Key Findings The 2023-24 … plan to address potential significant revenue shortfalls. Pay tax certiorari claims from annual appropriations instead …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6