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North Warren Central School District – Financial Condition Management (2017M-197)
… by 13 percentage points. Tax certiorari and unemployment insurance reserves are overfunded. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualExamination of Sealed Records
… Program Legislative Session 2023-2024: Examination of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York State Comptroller. Memo Bill Text Status … …
https://www.osc.ny.gov/legislation/examination-sealed-recordsWebster Central School District - Financial Condition (2018M-109)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s finances by … District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Long Lake Central School District – Capital Project (2021M-183)
… purposes. Maintained adequate project records necessary to account for and monitor the project and accurately … sources in the accounting records during the audit period to ensure unexpended funds are accurately disposed of when …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Opinion 91-52
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to … to observe (see, e.g., Randolph McNutt v Eckert , 257 NY 100; Gerzof v Sweeney , 16 NY2d 206, 264 NYS2d 376). Based … also in conflict with section 103 (see also J. Weinstein Building Corp. v Scoville , 141 Misc 902, 254 NYS 384; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Opinion 89-34
… not inconsistent with law, so long as these duties do not interfere with, diminish or impair the …
https://www.osc.ny.gov/legal-opinions/opinion-89-34State Agencies Bulletin No. 848
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2009 … year. Affected Employees All employees Effective Date(s) Payroll deductions for the 2009 SEFA Campaign will begin: … The employee’s signature is required to authorize the payroll deduction. Agency Actions Agencies must review the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/848-2009-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1019
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2011 … year. Affected Employees All employees Effective Date(s) Payroll deductions for the 2011 SEFA Campaign will begin: … The employee’s signature is required to authorize the payroll deduction. Agency Actions Agencies must review the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1019-2011-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 934
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2010 … year. Affected Employees All employees Effective Date(s) Payroll deductions for the 2010 SEFA Campaign will begin: … The employee’s signature is required to authorize the payroll deduction. Note : SEFA has eliminated the first digit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/934-2010-sefa-state-employees-federated-appeal-campaignCollection of Lease and Permit Revenues (2015-F-1)
We have followed up on the actions taken by the officials of the Department of Transportation (Department) to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f1.pdfTown of Corning – Financial Condition (2020M-13)
Determine whether the Board effectively managed the Town’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/corning-2020-13.pdfDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… citizens who trusted the defendants with their retirement savings. In total – at least 40 victims came forward – … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationSafety of Seized Dogs
… 1, 2015 to October 20, 2017. Background Article 7 of New York’s Agriculture and Markets Law (Law) empowers the Department …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsLocal Sales Tax Collections Increase by Over 10 Percent in the Third Quarter of 2022
Analysis of Local Government Sales Tax Collections in New York State
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-increase-by-over-10-percent-in-the-third-quarter-of-2022.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-budget-process-040324.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdfUnderstanding the Budget Process
Local government management guide Understanding the Budget Process
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-the-budget-process.pdfAging, Office for the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/office-aging.zipNavigating the Fiscal Crisis
Navigating the Fiscal Crisis Alliance for Innovation Coping with Fiscal Stress
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/navigatingfiscalstress.pdf