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Report on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfOpinion 91-24
… and the manner in which the outside users may be charged for that service. You indicate that, some years ago, a trunk … or village or with one or more corporations or individuals for the joint disposal of sewage, and the expense of such … of a county sewer district, is authorized to contract "... for the collection, conveyance, treatment or disposal of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … condition. This inaccurate reporting likely contributed to the continuing cash flow problems the City experienced in … will be substantially greater as of December 31, 2013, as a result of the operating deficits we forecast for the 2013 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Rivendell School – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014. Background Rivendell is a Brooklyn, New York-based not-for-profit organization that is …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… the 2019 budget, according to a report issued today by State Comptroller Thomas P. DiNapoli. "New York City’s finances look to be on solid ground, with a …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedOversight of Afterschool and Summer Youth Employment Contracts
… contracts with Ridgewood. Specifically, the Department should: Develop a mechanism to match youth with vacant SYEP …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through … 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the … adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Andes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfXIX.6.D Reporting – XIX. Project Costing (PCIP)
… even though the total project costs are contained in one SFS Project. SFS reports include the full project budget, full project cost, and breakdown by federal funds and state funds, if a single … Fiscal Year and Accounting Period. The NYGR0210 will have two sections: Grant: Tracks and reports the federal funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingWest Seneca Fire District #4 – Procurement (2020M-52)
… if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law (GML). Key Findings The procurement policy could be …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… Objective To determine the extent of implementation of the seven … established in 1921 as an interstate public entity created to control the port district of New York and New Jersey, …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… be vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 … you can begin receiving your vested retirement benefit when you reach age 60. If you are covered by the Age 55 … 1 Updated 10/22 … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed … not planned using current ridership data, and the budget for diversion advertisements to communicate information about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followAnnual Assessment of Market Orders for 2015 and 2016
… Purpose To determine whether the Department of Agriculture and Markets (Department) had adequate procedures in place … covered the period July 1, 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 through March 31, 2016 for the Apple, Cabbage, and Onion Research and Development …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units on year end payment processing and lapsing … for SUNY and CUNY State Operations and SUNY Aid to Localities lapse on September 30th. CUNY Stabilization …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingUse of Federal Funding for Election Technology and Security
… Continue to review County Boards’ claims for reimbursement to ensure they are for approved remediation …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… duly designated by the Comptroller shall preside. A party may represent himself or herself, or be represented by an attorney licensed to practice law in the state of New York. (b) All parties may present witnesses on their behalf. …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… extent of implementation of the two recommendations made in our initial audit report, Maximizing Drug Rebates for … Recovery Plans (Report 2017-S-61 ). About the Program In 1990, Congress created the Medicaid Drug Rebate Program, … from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2017-hempstead-sanitary-2.pdf