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Broadalbin-Perth Central School District – Online Banking (2020M-144)
… Objective Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials … action. … Determine whether the BroadalbinPerth Central School Districts District Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Wage Theft Investigations
… is efficiently utilizing its resources to undertake and complete wage theft investigations timely and whether these efforts are successful in recovering funds … mission is to protect workers, assist the unemployed and connect job seekers to jobs. Its Division of Labor …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Uncollected Penalties
… Purpose To determine if the Department of Agriculture and Markets (Department) effectively pursues … health and safety. The Department conducts inspections of various operations to ensure compliance with the … over 31,000 penalties totaling more than $18.2 million. Of this amount, $10.4 million (57 percent) was collected, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesSilver Creek Central School District – Financial Management (2022M-153)
… manage fund balance and reserves, resulting in more taxes being levied than were needed to fund operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Homeless Outreach Services in the New York City Subway System
… and as such have increasingly become a place of refuge for homeless individuals – and a growing concern for the MTA on behalf of its customers and staff. In 2013, … 1,841 to 626). In July 2017, DHS extended the contract for another three years, to 2020. At a cost of about $6 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections accurately and in a timely manner. … tax collections to be deposited within 24 hours. Remit real property tax collections and clerk fees to the Town … an annual audit of the Clerk’s records and reports. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hammond Central School District – Financial Management (2024M-70)
… the Hammond Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $1.5 million from 2020-21 through 2022-23. This made it … whether the Hammond Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Merrick Union Free School District – Financial Management (2024M-64)
… the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed … balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49CUNY Bulletin No. CU-346
… Purpose To inform agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting certain salary increases and retroactive adjustments. Affected Employees CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffAdvisory Council for the Retirement System
… The Advisory Council for the Retirement System, appointed by the Comptroller …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemCUNY Bulletin No. CU-674
… provide agencies with the procedures for reporting certain salary increases. Affected Employees Annual and Hourly PSC employees … the December 16, 2019 Board meeting. Effective Date(s) The Retroactive General Salary Increases effective 10/1/2018, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveIX.1 Accounting for Federal Grants – IX. Federal Grants
… is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and … to federal grant accounting procedures or updates in general information relating to federal grants become … is to explain terminology policies and procedures used in connection with federal grant accounting drawdowns and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewAudits
… Guides to Audits; and the entire audit report. See Reports for analyses on the State budget, finances, the economy and …
https://www.osc.ny.gov/state-agencies/auditsHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfMultiyear Planning
In this session, local officials will learn the importance of adopting a thorough multiyear financial plan and a multiyear capital plan.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-planning-060524.pdfReview of the Financial Plan of the City of New York - June 2008
New York City’s four-year financial plan was based on what appeared to be very conservative economic and revenue assumption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2009.pdfA Review of the Proposed Capital Program for the Metropolitan Transportation Authority - September 2009
The MTA’s commuter railroads, bridges, and tunnels have been largely restored to a state of good repair, with some exceptions.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2010.pdf