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Report on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25
This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfOpinion 2000-11
… superintendent of highways, whether appointed pursuant to Town Law §32(2) by the superintendent of highways or by … highway superintendent appointed by a town board pursuant to Town Law §32(2) serves at the pleasure of the highway … follows: The deputy town superintendent of highways shall be appointed by and serve at the pleasure of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. LOCAL LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL … may utilize the tax levy procedures for the enforcement of delinquent water user charges against properties outside …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the source of funds in the debt service fund and return to the general fund any amount that is not statutorily required to be in the debt service fund. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347IX.12.A Key Provisions – IX. Federal Grants
… must make timely grant awards and fund disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash needs;” Federal cash … (i.e., not public authorities or local governments) will be subject to CMIA interest calculations if the total annual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsPenn Yan Central School District – Network Access Controls (2021M-79)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 1,094 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Opinion 88-72
… district within the county district. This is in reply to your inquiry regarding the formation of a town sewer … are under orders from the county health department to remedy problems with their septic systems. These residents … that under the County Law, a county sewer district may be established for the purpose of conveying, collecting, …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Broome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period … southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately … that states minimum levels of fund balances that should be maintained. Key Recommendations Cease using fund balance …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Hauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … District officials are not properly monitoring overtime to ensure that the District is only incurring necessary … hours for video room coverage, which may have been able to be incorporated into other employees’ regular workdays. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Security Over Critical Systems
… risks associated with unauthorized access to systems and data. The audit covered the period from June 2023 through … Program The District’s mission is to construct, maintain, and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsAnnual Assessment of Market Orders for 2015 and 2016
… Purpose To determine whether the Department of Agriculture and … had adequate procedures in place during the audit period to accurately report its assessable expenses related to its … To determine whether the Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Homeless Housing and Assistance Program – Project Selection and Maintenance
… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects … to provide permanent supportive housing to the homeless and if HHAP projects are being properly maintained. This … September 14, 2018. Background The Homeless Housing and Assistance Corporation (HHAC) was established on June 8, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceSecurity Over Critical Systems
… Objective To determine whether the security over Erie County Medical … Corporation’s (ECMCC) critical systems is sufficient to minimize the various risks associated with unauthorized … To determine whether the security over Erie County Medical …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsHastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 … appropriation of unrestricted fund balance that will not be used to fund District operations. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and disbursement … The Clerk-Treasurer performs all financial duties relating to collecting and disbursing Village money, as well as … Board did not certify the list of unpaid water accounts to be re-levied. Key Recommendations Establish and implement …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Haldane Central School District – Information Technology (2021M-84)
… network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… the District has an increased risk that its assets could be lost, misused or stolen. Deficiencies identified from our … did not prepare and distribute unique identification tags to be attached to capital assets that were purchased during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Overview – XI. Procurement and Contract Management
… This section provides information related to various types of multi-agency contracts available to Statewide Financial System (SFS) users. Guide to Financial Operations REV. 09/15/2015 … This section provides information related to various types of multiagency contracts available to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8-overview