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City of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
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)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … costs. Review our recommendations before the budget is adopted. … City of Long Beach Budget Review B1779 …
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)
… Purpose of Audit The purpose of our audit was to examine the School’s financial operations for the period … of expenditures incurred by the Board members to attend special meetings. Consider amending the procurement policy to require that competition is sought when procuring goods …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsCompliance With Special Education Requirements – Evaluations (Follow-Up)
… 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to … initially referred for evaluations during the school year ended June 30, 2017. Auditors determined that the DOE …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followSchool Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local … - just for exemptions with this specific risk indicator (i.e., having a mailing address that receives STAR exemptions for multiple parcels). Local assessors do not have the ability to search the Office of Real Property …
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
… Local government sales tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely influenced by growth in New York City sales taxes, according to a report released …
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
… Reported Crimes Rose in 2022 According to data published by the State Division of Criminal Justice Services (DCJS), … and Aggravated Assault rose. Despite the increase in 2022, total Index Crimes are 3.2 percent lower than they were in … City correctional facilities. Over the last 10 years, the total incarcerated population declined by 33,870 (42 …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyGovernment-Wide Financial Data – 2023 Financial Condition Report
… and expenses when the earnings process is complete (full accrual basis), as opposed to when they are actually …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataCity of Yonkers – Budget Review (B23-6-6)
… and debt service funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million for the City. …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Reporting Member Contributions – Enhanced Reporting
… . Member contributions are calculated on each employee’s full gross salary (which you report to NYSLRS). For …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial operations for the period January 1, 2010 through October 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves …
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)
… The Town does not maintain an inventory of its IT assets. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Kids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Kids Unlimited’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Kids Unlimited is a New York City-based for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1808
The purpose of this bulletin is to inform agencies of the content information for the 2019 Form W2
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. … revenues, the sewer fund borrowed $40,000 from other funds, which has not been repaid and improperly used $30,000 … payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more favorable. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… surplus fund balance decreased from a surplus of $6.1 million to a deficit of $10.5 million. Between 2008 and … the advances were not paid by the end of each fiscal year, and no interest was paid on these temporary loans as … temporary advances are repaid by the end of each fiscal year and with interest, when required. Ensure that payments …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsSelected Employee Travel Expenses
… is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … to vendors. The other $400,000 related to charges on State-issued travel cards. Auditors focused their audit …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. Background … and four Board members. The Town's budgeted expenditures for the 2013 fiscal year were approximately $4.3 million. Key … Town taxpayers have benefited from a declining tax levy for the past three years and an anticipated reduction in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Field of Dreams, … the fiscal year ended June 30, 2018. About the Program FOD is an SED-approved, for-profit special education provider … CFRs for two rate-based special education programs that it operated: Preschool Special Class – over 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualNYSLRS Fact Sheet
… pension for new ERS retirees: $31,985 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of members) Tier 2 joined between July 1, 1973 and July 26, 1976 (0.1% of … January 1, 2010 and March 31, 2012 (4.1% of members) Tier 6 joined on or after April 1, 2012 (62.6% of members) PFRS …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheet