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City of Yonkers – Budget Review (B6-14-14) - Revised
… $497.1 million for the City. The 2014-15 adopted budget is $30.9 million more than the City’s adopted budget for … light cameras; the legislation authorizing this revenue is set to expire on December 1, 2014. The City continues to … short of expectations. If the red light camera legislation is not approved, reduce expenditures to offset lost revenue. …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… 2011, to June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town Board which comprises a Town … or alter the computer configuration. Although data is backed up in the Clerk’s office and Finance Department, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… over-expended. Key Recommendations Monitor each project by requiring the Treasurer to submit periodic reports that …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … revenue to Civil Service. As a result, Civil Service is due $453,029 in rebates. Key Recommendations Remit … all of the Empire Plan’s rebate-eligible drug utilization is invoiced, collected from drug manufacturers, and remitted …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceTown of Mamakating – Records and Reports (2015M-164)
… January 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 and is governed by an elected five-member Town Board. The Town’s … Use interfund advances only when an operating fund is in need of short-term cash and ensure interfund advances …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Rochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Town of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2012 through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… P. DiNapoli announced today. DiNapoli’s office worked with the New York State Police and Steuben County District …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… of the Villages financial operations and to review the Court’s financial operations for the period June 1, 2013 … were approximately $9.1 million. The Village Justice Court has two Justices, a Court clerk and an assistant Court clerk. The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Fund Financial Data – 2021 Financial Condition Report
… and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are … in other governmental funds. The accumulated fund balance is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… has been developed and organized according to industry best practices which requires that a minimum number of …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewV.3.D Accounts – V. Chart of Accounts (COA) Governance
… codes are used for all budgetary and transactional values with the exception of conversion-only and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedWest Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Baldwinsville Central School District – Financial Management (2016M-65)
… fund balance was within the statutory limit. The retirement contribution, liability, employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Fund Financial Data – 2022 Financial Condition Report
… and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are … in other governmental funds. The accumulated fund balance is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… through January 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is governed by an elected five-member Town Board, which is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City … Industrial Development Agency – Project Approval and Monitoring (2021M-168), released in July 2022. The audit … financial and operational affairs. The Board contracted with a consultant to handle day-to-day operations, which …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fDivision of Housing and Community Renewal Bulletin No. DH-45
… OSC’s automatic processing and to provide instructions for agency processing. Affected Employees Employees in Bargaining Unit 67 who meet the eligibility criteria … York and the Rent Regulation Services Unit and provides for a General Salary Increase effective April 1, 2010. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-45-april-2010-salary-increases-employees-represented-rentState Agencies Bulletin No. 1085
… the reports will become available. Questions Questions about salary increases may be directed to the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1085-september-2011-performance-advances-graded-and-ns-equated-grade