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Town of Harrison - Budgeting Practices (2018M-142)
… Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per year, which created … our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Challenging a Determination – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 …
https://www.osc.ny.gov/retirement/publications/1522/challenging-determinationCost-of-Living Adjustment – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1522/cost-living-adjustmentAvailable Options – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Available Options …
https://www.osc.ny.gov/retirement/publications/1522/available-optionsTier Status – Coordinated Plan For ERS Tier 3 and 4 Members
… Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier Status …
https://www.osc.ny.gov/retirement/publications/1522/tier-statusVillage of Horseheads – Collections (2023M-169)
… Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… Codes – Uses and Descriptions contains information and details regarding State accounting codes. This chapter … Codes Uses and Descriptions contains information and details regarding State accounting codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedurePublic Health – 2021 Financial Condition Report
… Enhanced Federal Funding Helps Lower State and Local Medicaid Spending; Overall Spending Decreases … spending by $4.1 billion (15.4 percent) to $22.5 billion and local Medicaid spending by $693 million (8.3 percent) to … legislation shifted $3.4 billion in State Medicaid costs and $754 million in local Medicaid costs to the federal …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthPublic Health – 2022 Financial Condition Report
… Record High of Nearly $84 billion, an 11 Percent Increase State Medicaid spending grew by $5.2 billion (22.9 percent) … billion from SFY 2021-22 to SFY 2022-23. Nearly 9 Million New Yorkers Benefited from Medicaid, Essential Plan or Child … grow to over 1.2 million by March 2025. In April 2015, New York State joined Minnesota to become the only states in the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthBrunswick Central School District - Online Banking (2020M-6)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured online banking … transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees … Determine whether the Board and District officials ensured online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Mount Markham Central School District – Financial Management (2020M-39)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Operational Advisory No. 6
… recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2026 contain the appropriate lapse date. Please see the … review appropriations scheduled to lapse on March 31, 2026 by utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… of Thomas Capuano the former Commissioner of the Dept of Public Works of the city of Rensselaer for teaming …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicDiNapoli: Rural Counties Face Shortage of Health Professionals
… current shortages and plan for future demand will not only positively impact the health of people living in less …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-45)
To determine whether the costs reported by Positive Beginnings, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s45.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2) 180-Day Response
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2-response.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2)
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23)
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23.pdfFinancial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action. Thi
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-11-9-22.pdf