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Total Spending – 2023 Financial Condition Report
Spending generally reflects the States program priorities Comparing spending to revenue provides an indication of the States ability to support continuing programs
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingVillage of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Greene County – Court and Trust Funds (2014M-294)
… court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and then … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Madrid-Waddington Central School District – Financial Condition (2015M-347)
… condition for the period July 1, 2014 through June 30, 2015. Background The Madrid-Waddington Central School … Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-12018 Financial Condition Report – 2018 Financial Condition Report
… from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year … challenges loom on the horizon. Federal grants, one of the State’s primary revenue sources, make up more than one … services. I will continue to report on the fiscal impacts of federal actions and to speak out in defense of our State’s …
https://www.osc.ny.gov/reports/finance/2018-fcrPatchogue-Medford Union Free School District – Budget Review (B7-14-2)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Town of Easton – Sales Tax Allocation (2014M-355)
… of Easton is located in Washington County and within its border includes a portion of the Village of Greenwich. The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Colonie –Justice Court Operations (2014M-114)
… internal controls over the Court’s financial activity for the period January 1, 2012 through January 31, 2014. … Key Recommendations There were no recommendations for this audit. … internal controls over the Courts financial activity for the period January 1 2012 through January 31 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Accounts Payable Advisory No. 44
… are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsState Agencies Bulletin No. 1060
… provide information regarding a change in the processing of garnishment refunds. Affected Employees Employees who have … Processing of Garnishment Refunds …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsDiNapoli Statement on Sentencing of Special Education Provider
… have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my … not used to line the pockets of unscrupulous contractors.” In May, Kramer admitted that the now-defunct IncludED, based in Cedarhurst, Nassau County, inappropriately charged New …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerOverview – Improving the Effectiveness of Your Claims Auditing Process
… claims. It also is our hope that the information contained in this guide will be valuable to new board members and … The following is an overview of the information contained in this guide: What Is a Claim? Who Is Responsible? … Auditing Payments Not Requiring Pre-Audit Payments Allowed in Advance of Audit Problem Claims Red Flags Analytical …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewOperational Advisory No. 31
… Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during the next … Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be noted in the comments) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… renovations. Borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs. Entered into a … purchase order by $95,100. Release of this report was held in abeyance due to a separate Comptroller investigation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project