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Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfFiscal Stress Monitoring System - Municipalities: Fiscal Year 2023 Results
Results for all municipalities reporting for fiscal year 2023 were analyzed and highlighted in our report, which includes a special section on environmental stress indicators.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-munis.pdfMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-25)
To determine whether the costs reported by Mary Cariola Children’s Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s25.pdfState Contracts by the Numbers, Calendar Year 2013
For the most recent calendar year, OSC received and acted on 22,794 transactions. The average time from submission to final sign-off was 11.2 days.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/state-contracts-by-numbers-2013.pdfAdministration of Mitchell-Lama Waiting Lists
… Program developments with approximately 68,000 apartments. In exchange for low-interest mortgage loans and … an agency within Homes and Community Renewal. Program apartments are rented or sold to prospective tenants on … are vacancies, applicants should be offered and awarded apartments in the order they appear on the waiting lists. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsTown of Randolph – Justice Court Operations (2021M-76)
Determine whether the Town of Randolph (Town) Town Justice (Justice) accurately recorded, deposited, disbursed and reported all fines and fees in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/randolph-jc-2021-76.pdfTuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
… with the sewer agreements and whether the Tuxedo Farms Local Development Corporation (TFLDC) Board of … with the sewer agreements and whether the Tuxedo Farms Local Development Corporation TFLDC Board of Directors …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/tuxedo-farms-local-development-corporation-collections-andCounty of Rockland - Budget Review (B19-6-9)
… expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of Cherry Valley – Budget Review (B4-14-21)
… position. The Town has adopted a local law to override the tax levy limit in 2015. This local law allows the Town’s preliminary budget to include a tax levy of $779,117, which makes the 2015 tax levy an increase of 4 percent over the 2014 tax levy of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Opinion 88-70
… to improve the city water or sewer systems. However, bond resolutions or expenditures from capital reserve funds … adopt a local law requiring that, with two exceptions, all bond resolutions or those bond resolutions authorizing the issuance of bonds for such purposes or amounts as may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Travel Advisory No. 17
… declined the meal provided at the site. In accordance with the OSC Travel Manual , the employee’s supervisor and …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesCost-Saving Ideas: Managing Your Travel and Conference Expenses
… and should provide an exemption certificate, known as Form ST-129, at registration. This form is available on the New York State Department of … Management Guide Travel and Conference Expense Management [pdf] Local Government Management Guide Improving the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11)
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11.pdfDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… luxury, but a necessity,” DiNapoli said. “While broadband connections exist in neighborhoods across the city, too many … also had the highest share with no broadband access (36.7%) and with access using cellular data plans only (20.3%). … without broadband in the Bronx (which accounted for 16.3% of all city households in 2021) was 4.1%, whereas …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycApplication for Performance of Duty Disability Retirement (RS6047-B)
For NYSLRS sheriffs, deputy sheriffs, undersheriffs and county correction officers in counties that elected Sections 63-B, 63-C, 607C and 607D.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6047-b.pdfArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesTown of Saranac - Cash Management (2019M-32)
Determine whether Town officials maximized interest earnings and minimized bank fees.
https://www.osc.ny.gov/files/local-government/audits/pdf/saranac-2019-32.pdfTown of Hamburg - Fuel Operations (2019M-75)
Determine whether Town officials properly accounted for and monitored fuel purchases.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-75.pdfTown of Lloyd - Financial Condition (2019M-108)
Determine whether the Board and Town officials effectively managed financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/lloyd-2019-108.pdfVillage of Canastota - Board Oversight (2018M-256)
Determine whether the Board and Village officials properly oversee financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/canastota-256.pdf