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Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local governments included in …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Camillus …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5

Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)

… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 … estimates for significant expenditures in the 2021 adopted budget. However, the adopted general fund budget includes …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10

Adequacy of 2021 Budgets - City of Norwich (S9-21-16)

… of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16

Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Ossining …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17

Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)

… estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4

Adequacy of 2021 Budgets - Genesee County (S9-21-7)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in the Finger Lakes …

https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7

Village of Suffern – Budget Review (B21-6-2)

… independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)

… tuition (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish NRT rates for special education students in accordance with regulations. The District’s NRT rates … tuition NRT rates for special education students in accordance with regulations …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education

XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures

… for the payee, or the agency can demonstrate that the only address on file is not the payee’s current address. by …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatment

XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… Internally Generated Intangible Assets – expenses should only be capitalized when all of the following have occurred: …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The Supervisor … more useful format, including summarized cash balances for all funds at month end. Identify all money improperly …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… the Park for the period January 1, 2011 through April 8, 2014. Background The Town of Lewiston is located in Niagara … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … of the Park for the period January 1 2011 through April 8 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Town of Warrensburg - Procurement (2014M-96)

… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96

Town of Villenova – Purchasing (2014M-52)

… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52

Town of Croghan – Financial Management (2014M-340)

… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340

State Agencies Bulletin No. 1838

… Purpose The purpose of this bulletin is to inform agencies that position pools … for payroll charges. Effective Date(s) Effective as of Institution pay checks dated July 2, 2020 and … July 8, 2020. OSC Actions OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1838-updating-payserv-chartfield-strings-june-lapsing-events

Sustainable Investments and Climate Solutions Program

… clean energy, climate index funds, green bonds, affordable housing, sustainable infrastructure and more. The Fund also … standards for environmental management.       Affordable housing Creating equal housing opportunity for low-income families and communities …

https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-program