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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… for all credit card purchases prior to approving them for payment. … The purpose of our audit was to determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialCity of Lockport - Budget Review (B1-16-16)
… an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Village of Wurtsboro – Financial Operations (2017M-71)
… The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three … recurring revenues with recurring expenditures. Develop a plan for the general fund to repay the interfund loans from the water fund. Segregate the Clerk-Treasurer’s cash …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Suffern – Budget Review (B17-6-8)
… the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Significant revenue and expenditure projections in the proposed budget are reasonable. The proposed budget does not comply with the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Humphrey – Financial Management (2013M-116)
… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the … operating surpluses experienced by the Town, unexpended surplus funds have increased even further in the general …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and Congress would … of the more than $67 billion in state and local tax deductions reported by New Yorkers on their federal … for New Yorkers if these changes are made to the federal tax code," DiNapoli said. "There is a distinct possibility …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersTown of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Town’s financial … Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Vestal – Capital Acquisitions (2013M-78)
… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing process for capital acquisitions for … January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid … care needs. Following enactment of the Affordable Care Act in 2010, the State developed the New York State of Health … had adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceTown of Owasco – Highway Department (2020M-128)
… and Highway Superintendent (Superintendent) did not agree, in writing, to expenditures for highway repair and … parties clear and that employees’ time worked is recorded in the proper funds, districts and/or accounts. Town …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Public Health – 2022 Financial Condition Report
… lower overall State Medicaid spending by nearly $3 billion and local Medicaid spending by $645 million in SFY 2021-22. … levels to peak at over 7.9 million in SFY 2022-23 and return to near pre-pandemic levels of approximately 6.1 … monthly premiums and added free dental and vision benefits for Essential Plan enrollees. The Division of the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthPublic Authorities by the Numbers: Power Authority of the State of New York, August 2013
With more than $2.6 billion reported in annual revenue and expenditures, NYPA is among the largest of the State’s public authorities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-nypa-2013.pdfMaking Adjustments to Earnings and Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsState Agencies Bulletin No. 1837.2
… rate of compensation but are subject to a cap of $511.00 per day and $5,110.00 for the 2 week period. Employees may … rate of compensation but are subject to a cap of $200.00 per day and $2,000.00 for the 2 week period. The Emergency … be credited with 13 complete pay periods within a fiscal year. No adjustment is necessary to the anniversary date, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18372-payroll-processing-instructions-employees-utilizing-covid-19-leaveOpinion 91-57
… of those moneys in a separate fund (see also 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86). This Office has expressed the … may be deposited in a single bank account (1981 Opns St Comp No. 81-341, p 373; 1971 Opns St Comp No. 71-291, …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Contract Advisory No. 6
… be changed once the transaction has been submitted to OSC for approval (or approved by the agency if OSC approval is … “ What To Do When An Incorrect Vendor ID Has Been Used For A Contract ” to determine what specific steps to take. In ALL cases, ensure that a Vendor ID exists for the correct vendor, or follow procedures provided in the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011, … not provide adequate oversight of the fiscal duties of the Clerk-Treasurer. The former Clerk-Treasurer did not create or …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… or improvements where warranted. Title 9 of the New York Codes, Rules and Regulations (Regulations) outlines … of four developments located in New York City: 753 Classon Avenue Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchell