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Understanding 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.pdfThe Foreclosure Predicament Persists
The Foreclosure Predicament Persists
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure0815.pdfUnderstanding the Audit Process
Understanding the Audit Process
https://www.osc.ny.gov/files/local-government/audits/pdf/underaudit.pdfCollection 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.pdfFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… costs reported by Family and Educational Consultants (FEC) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on FEC’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on FEC’s CFRs for the two fiscal years ended June 30, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualTown 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.pdfOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the … and individuals in the City and for fiscal oversight of the homeless shelters. DHS procures shelter spaces from … rates awarded to shelter providers. DHS uses a number of tools to guide its rate setting, including an annual …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesLocal 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.pdfOversight of Contract Expenditures of Bowery Residents’ Committee
… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract … 30, 2019. About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeOpinion 91-52
… may not adopt a post-1953 local law which provides for an award of a contract after competitive bidding to a … which employ a prescribed percentage of local residents for the purpose of benefiting the local economy. Such … local law which would establish a "county residents job policy" for county contracts. In pertinent part, the …
https://www.osc.ny.gov/legal-opinions/opinion-91-52The Alcott School - Compliance With the Reimbursable Cost Manual (2015-S-97)
To determine whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s97.pdfDivision of Diversity Management
… Opportunity offers sensitivity training and consulting services to employees, supports recruitment and retention … whether paid or unpaid, and non-employees providing services in the workplace, regardless of immigration status. Reports of sexual harassment may be made …
https://www.osc.ny.gov/about/division-diversity-managementOperational Advisory No. 22
… order truly representing the request by the State of NY to a specific vendor for specific goods or services. This … processing standard for the State and eliminates the mail times for paper invoices and the cost associated with invoice …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
Determine whether the Chenango County Industrial Development Agency CCIDA Board of Directors Board evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringState Agencies Bulletin No. 1235
… who meet the eligibility criteria: Administrative Services BU02 Operational Services BU03 Institutional Services BU04 Division of … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1235-april-2013-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1265
… eligible for the payment provided the employee: Is on the payroll on 09/30/13 (Active, on a Leave With Pay or on an … is on a preferred list on 09/30/13 and who returns to the payroll between 10/01/13 and 09/30/14 is eligible for the … requirement following the employee’s return to active payroll status. The agency should submit a transaction to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1265-october-2013-civil-service-employees-association-csea-longevity-lumpDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… New York State Comptroller and the New York State Police my office secured felony convictions against Stephen B. … of $35,240.40 shall be paid within four months. My office continues to be committed to protecting the assets … shared with her husband. The Tuomeys used the money to pay off various credit card bills and for other personal …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-payments