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Report on the State Fiscal Year 2016-17 Enacted Budget, May 2016
The State Fiscal Year (SFY) 2016-17 Enacted Budget includes actions related to the allocation of State resources as well as the enactment of major policy change
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2016-17.pdfBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
audit, school, blind brook-rye
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/blind-brook-rye-union-free-school-district-2023-35.pdfNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a positive balance of payments with Washington, with the state ranking 42 nd in federal fiscal year (FFY) 2023 on a per …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesTown of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … the Board should develop a plan to repay these funds and address the deficit. Use the surplus fund balance in the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Phelps – Financial Management (2015M-70)
… was to review the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $3.6 million. Key Findings The … to govern the budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … The Board has not developed multiyear financial plans to address the use of fund balance to finance operations, the …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211City of Middletown - Information Technology (2018M-235)
… did not develop adequate IT policies or procedures. 70 user accounts have not been used in the last six months, …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … recordkeeping. Adopt written IT policies and procedures to address acceptable computer use, internal user access, remote …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … policy that establishes reasonable levels of fund balance to be maintained in each fund, the reserves and target … needed, funding sources and when the reserves will be used to meet the Town's needs. Adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and … available fund balance or established formal plans to address the excessive fund balance levels. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… Objective To assess the extent of implementation of the recommendation included in our initial audit report, … of Health officials declined to take any actions to address the significant potential cost savings identified. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followDivision of Housing and Community Renewal Bulletin No. DH-60
… which implemented the 2007-2011 Agreement between the State of New York and DC37, provides for payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-60-april-2013-district-council-37-dc37-performanceState Agencies Bulletin No. 1084
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for … and Institution) for 21P employees Contract Pay Teacher: Method of Payment In accordance with the 2007-2011 … teacher is in the same position, complete a Position Data form requesting a change in Pay Basis Code effective 9/1/11. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1084-restoration-contract-pay-and-additional-pay-21p-institution-teachersDue Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt to contact the rightful owner of the property … contacting you. Exemptions to this requirement You don’t have a valid address for the property owner. For example, you have records showing a prior mailing was returned as …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsState Agencies Bulletin No. 2118
… for all Time Entry Earnings Codes paid using Unit/Override Rates that are based on the annual factors, such as IIC and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024City of Binghamton - Water System Cybersecurity (2018M-152)
… threats. Prevent or monitor public disclosure of information that could jeopardize the water system. … better safeguard the water system. Prohibit the disclosure of information that can jeopardize the system and monitor for … Provide cybersecurity awareness training to personnel. Address the confidentially communicated IT recommendations. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established … Key Recommendations Adopt policies and procedures to address user access rights, disaster recovery and password …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Eden Central School District – Capital Project Management (2024M-83)
… whether the Eden Central School District (District) Board of Education (Board) and District officials provided … did not seek competition for $3.2 million paid for change order work and professional services. Therefore, … Board did not review and approve any of the 108 project change orders totaling $1.4 million, and officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… procedures to address the timely recording and remitting of cash collections. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19