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City of Johnstown – Financial Management (2020M-134)
… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Public Welfare – 2023 Financial Condition Report
… Assistance Recipients Increase to Highest Level Since 2015 For SFY 2022-23, the average monthly number of public … The average number of FA recipients increased for the first time in nine years, by 8.4 percent to 175,761 … 393,557 in March 2023 – the highest levels ever. Spending for Public Assistance Reaches Record Level Public assistance …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Department of Transportation (Department) requirements for classifying, reporting and repairing bridge defects. … did not always comply with the Department’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 Safety Conditions sampled were not repaired for more than two years, including three which were open for …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followState Agencies Bulletin No. 1913
… 2% Lifeguard Salary Increase. Affected Employees Employees in the following lifeguard titles, in the PSNU who are included in Bargaining Unit 68 (Lifeguards) and meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalAdequacy of 2021 Budgets - Steuben County (S9-21-19)
The purpose of our budget review was to provide an independent evaluation of the Countys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Essex County (S9-21-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Opinion 89-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (contract with town attorney's … Whether a town without the adoption of a local law may engage the services of the town attorneys …
https://www.osc.ny.gov/legal-opinions/opinion-89-65York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… in our initial audit report, Time and Attendance Practices for Public Safety Staff ( 2013-S-65 ). Background Our initial … had adequate internal controls over time and attendance for Public Safety officers. No one was responsible for verifying the hours worked by Department of Public Safety …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followLocal Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfThe VendRep System
… vendor and State contracting entity can view the status of the contract once it’s submitted for approval to the Office of the State Comptroller. Log in or create an account to … The VendRep System includes all four versions of the questionnaire. The appropriate version of the …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemNew Customer-Focused Subway Metrics (2018-S-72) 180-Day Response
To determine whether New York City Transit’s (Transit) new metrics provide customers with better information about their trips and provide a more accurate ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s72-response.pdfMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Davis Ethical is an independently owned pharmacy located in Rockville Centre, New York. For the period from January 1, … the New York State Department of Financial Services (DFS). In December 2011, Davis Ethical was sold. We limited our … were not patients of the purported prescribing physicians. In one instance, the prescribing physician was deceased at …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacySecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … of Information Technology Services (ITS) was established in November 2012 as part of a New York State IT … ITS is charged with ensuring proper controls are in place to protect the vast amount of personal data stored …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… financial plan, released in June, projects a surplus of nearly $4.6 billion in FY 2018, the largest in 10 years. … the FY 2019 budget, resulted mostly from a reallocation of unneeded reserves and higher tax revenues. Tax receipts exceeded the city's forecast at the beginning of FY 2018 by $2.2 billion, driven by higher personal income …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownTransportation – 2021 Financial Condition Report
… in the Past Year After Declining Since 2016 The State is responsible for maintaining more than 42,700 lane miles of … was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously known as … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe or …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 4.7 percent in 2021. In 2021, 56.8 percent of the State’s highway lane miles were rated good to excellent, a 2 percentage point …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdf