Search

Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)

… Purpose of Audit The purpose of our audit was to determine whether District controls are …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial

City of New Rochelle – Financial Condition (2014M-158)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The … funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements …

https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158

Town of Kendall – Justice Court (2013M-130)

… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. … court fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES … working a partial day. Had employees only charged leave for the hours not worked, the overtime payments may have been …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

Andes Central School District – Financial Management (2013M-250)

… 1, 2011 to August 6, 2013. Background The Andes Central School District (District) is located in Delaware County. The … in compliance with statutory directives. … Andes Central School District Financial Management 2013M250 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

Rome City School District – Multiyear Planning (2021M-144)

… (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not … schedules and conducted periodic building condition surveys but did not incorporate the information into a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap

… of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled … estimated the state’s school districts (excluding New York City and the Big Four city school districts) will …

https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-cap

Administration and Monitoring of Financial Assistance to New York City Businesses

… companies in New York City through tax waivers of City and State sales and use tax, local property tax abatements, and reductions to City and State mortgage recording tax. Companies requesting financial … not kept or is incomplete. Additionally, not all required application documentation was maintained. Obtain required …

https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businesses

State Agencies Bulletin No. 2281

… inform agencies of OSC’s automatic processing of the 2024 APSU Clothing Allowance and to provide agency instructions … processed automatically. Affected Employees: Employees in APSU – BU31 who meet the eligibility criteria are affected. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsu

Dual Employment

… whether Office of Mental Health (OMH) employees who are dually employed at other State or City agencies are … staff members were also employed by another State or New York City agency, 139 of whom we selected for further review … (2010-S-60) Port Authority of New York and New Jersey: Management and Control of Employee Overtime Costs …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0

Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2)

To determine the implementation status of the four recommendations made in our initial audit report, Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f2.pdf

Dual Employment

… OCFS sets and enforces policies; builds partnerships; and funds and provides quality services. As of May 1, 2012, OCFS …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1

Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Field of Dreams, … (CFR Manual). The audit covered the costs submitted by FOD to SED on its CFRs for the fiscal year ended June 30, 2019 …

https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manual

Franziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual

… non-profit special education provider located in Tompkins County, serving students from nine counties in Central New York. Among other programs, Racker provides … June 30, 2018, Racker reported approximately $4.36 million in reimbursable costs on its CFR for the Preschool Integrated …

https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manual

DiNapoli: IDA Report Shows Tax Break Growth Slows

… net jobs gained through IDA projects in 2016, with Long Island achieving nearly 25 percent of the statewide total. … with the Capital District adding the most (23,900). Long Island led the downstate regions with 51,632 jobs; The Finger … in job creation for the fourth straight year; The Long Island (812), Finger Lakes (750) and Western New York (736) …

https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slows

Multiyear Financial Planning Webinar Presentation

This session will help local governments create an effective multiyear financial planning process that helps identify and manage potential fiscal difficulties before crises emerge. We will discuss suggestions on how to make good long-term revenue and expenditure projections; measure expected benefit

https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-financial-planning-07-27-22.pdf

Managing Cash Flow

This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.

https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdf