Search
County of Rockland - Budget Review (B19-6-9)
Determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-br-19-6-9.pdfClymer Central School District – Financial Management (2016M-187)
… In 2013-14 and 2014-15, District officials improperly account for two bond anticipation notes (BANs) and the … to determine if the amounts are necessary and reasonable. Account for BANs and the related purchases in the capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Schenevus Central School District – Budgeting (2014M-123)
… not funded according to statutory requirements, and the insurance and debt service reserve funds contained excess …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Develop and adopt budgets for the general and school lunch funds that are structurally balanced with recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June 24, 2002 which: … programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsVillage of Bainbridge - Conflict of Interest (2019M-72)
Determine whether the Board ensured that Village officials did not have prohibited interests in Village contracts.
https://www.osc.ny.gov/files/local-government/audits/pdf/bainbridge-2019-72.pdfCapital – 2021 Financial Condition Report
… the State’s economy and its ability to attract and retain business. Capital assets include not only highways and …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… and family leave more widely available, and temporarily increase the federal share of states’ Medicaid costs under …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or reducing property taxes. Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsCampbell-Savona Central School District - Budget Review (B2-15-10)
… Consider decreasing real property taxes by using reserve funds to finance operations as appropriate. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Efficiency of Warehouse Space
… if the Office of General Services (OGS) has reviewed the warehouse space used by State agencies for cost-savings … cost-savings measures. As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… cash receipt process for extra-classroom activity funds for the period July 1, 2014 through March 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Galway Central School District - Fund Balance Management (2017M-267)
… The District’s unrestricted fund balance at the end of 2016-17 was approximately $2.5 million or 11.7 percent of the ensuing year’s budgeted appropriations, exceeding the … reduce District property taxes. Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Piseco Common School District – Authorized Investments (2023M-172)
… a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s investment policy and invested $35,000 in an … safety, liquidity and yield - when investing available funds. Review the investment policy annually and amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… education services to children with disabilities who are between three and four years of age. CES is reimbursed … services through rates set by SED. The reimbursement rates are based on financial information, including costs, that CES …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualReport on the State Fiscal Year 2014-15 Executive Budget, February 2014
The Executive Budget holds the promise that New York State can achieve ongoing budgetary balance after decades of nearly continuous structural gaps.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2014-15.pdfMetro Therapy, Inc. - Compliance With the Reimbursable Cost Manual (2012-S-164)
To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s164.pdfArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051DiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… estimates that debt service could reach $4.4 billion by 2025 if the MTA borrows to fill the funding gap for the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring