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Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… More real property taxes were assessed than necessary to fund operations each year. The Board failed to hold budget hearings before April 15 each year (from two to 11 days late) to discuss the 2017-18, 2018-19 and 2019-20 …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… in costs exceeding approved levels or in the allocation of money year after year that historically has not been expended …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… Budget (OMB) to collect and distribute current information on federal domestic assistance programs. In 1984, the OMB … agencies to provide annual information to GSA and OMB on all domestic assistance programs and activities that are … and Budget to collect and distribute current information on federal domestic assistance programs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the … Educational Services (DCMO BOCES) purchasing policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in accordance with the purchasing …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesControls Over Federally Funded Programs and Maximization of Federal Funding
… and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and … and that the Division receives federal reimbursements on time and in a manner that recovers all funds. However, the … and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Compliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be … placing students in special education. In New York City (NYC), the DOE is responsible for determining eligibility for …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… information was made available to the City Council and City officials for the effective management of operations. Key Findings The … and officials did not have adequate financial information for the effective management of operations and, as a result, …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… receivables 515,301 760 183,161 Investments at fair value: U.S. government … Corporate stocks 26,112,075 Other investments 3,264,009 Total investments 65,280,187 80,000 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… five-member Town Board, is located in Jefferson County and has approximately 2,900 residents. The Town’s budgeted … designed to ensure that claims are adequately supported and appropriate prior to payment. Key Recommendation There …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… report - pdf ] Audit Objective Determine whether the Board and Village officials developed realistic budgets and long-term financial plans. Key Findings The Board and Village officials did not develop realistic budgets. From …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28DiNapoli: Wall St. Profits Soared in First Half of 2020
… Amidst the economic tumult brought on by the COVID-19 pandemic, the securities industry saw its … year’s increased profits. In the first half of 2020, firms have set aside nearly 5 percent more for compensation than … else, but its share has long been in decline. As firms have moved to less expensive locales around the metropolitan …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Division of Housing and Community Renewal Bulletin No. DH-104
… of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing the 2019 RRSU Over40 Comp Time II Cash Out. … 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees are permitted to cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-104-2019-rrsu-over40-comp-time-ii-cash-outTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… of the districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 million. Key Finding … Key Recommendations There are no recommendations as a result of this audit. … JeffersonLewisHamiltonHerkimerOneida …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… for more than 500 state and local public authorities is now available at Open Book New York … to their elected officials,” DiNapoli said. As the state’s fiscal watchdog, DiNapoli is responsible for processing all … for more than 500 state and local public authorities is now available at Open Book New York httpwwwopenbooknewyorkcom …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… appropriately uses higher than expected tax revenues to reduce out-year budget gaps and to replenish reserves, … plan is a strong starting point for the mayor and I urge him to remain cautious and look at the long-term picture.” As … report, visit: http://www.osc.state.ny.us/osdc/rpt12-2014.pdf … New York City Mayor Bill de Blasios budget proposal …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… – pdf] Audit Objective Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… undertaken by the School Construction Authority for the NYC Department of Education, as well as loans for housing and certain other projects managed by NYC Housing Preservation and Development, totaling about $38 … project sequencing start. Similar delays existed for NYC Health + Hospitals as well as the police and cultural …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-needed