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Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… its decisions on unreliable information, and not monitor results of operations, the Village could enter into fiscal … years’ actual activity. Monitor the budget-to-actual results throughout the year and amend the budget prior to …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the … for the sewer fund that provided sufficient revenues to finance expenditures, because revenues were consistently … dramatically from approximately $20,000 as of May 31, 2008 to a fund deficit of approximately ( $54,000 ) as of May 31, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … of their gaming revenues to the State, and tribe/nation casino remittances are defined in compacts (agreements with … or operation and administration costs) from each casino. During the State fiscal year ended March 31, 2020, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followOversight of Industrial Hemp (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp … hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followBus Driver Licensing
… Motor Vehicles: Bus Driver Licensing and Oversight (2005-S-53) Department of Motor Vehicles: Issuance of Commercial …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingTown of Florida – Town Clerk Operations (2012M-215)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Comptroller DiNapoli Releases School Audits
… District , Haldane Central School District , Randolph Academy Union Free School District , Saranac Central School … IT assets and data from unauthorized access. Randolph Academy Union Free School District – Financial Management … School District Haldane Central School District Randolph Academy Union Free School District Saranac Central School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Maximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… prescription drugs, to Medicaid recipients age 21 or older with serious mental illness and/or substance use …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followState Agencies Bulletin No. 1808
… NYS and CUNY, will receive a Form W-2 for each company. Attachment A provides a detailed breakdown of the information … reported in Box 14 as IRC 125. Taxable Gross Calculations Attachment B (Taxable Gross Calculations) shows the … not opt out of receiving a 2019 paper form W-2, OSC will mail Form W-2 to employee’s mailing address currently listed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019City of Yonkers – Budget Review (B19-6-6)
… the 2019-20 fiscal year. The water fund’s budget includes a $4 million transfer to the general fund for support … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring … from annual appropriations instead of using debt. Perform a detailed analysis to ensure that cost allocations charged …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… included in our initial report, Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances ( 2017-S-2 ). About the Program The … included in our initial report Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances 2017S2 …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsRochester City School District – Budget Review (B20-2-5)
… 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our office performed a … be completed by an independent State Monitor [2] installed in the District by the New York State Education Department pursuant to language included in the State’s 2020-21 budget bill. Key Findings We commend …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Examples from GASB Statement 34 - Statement of Activities
… by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants and Contributions Primary Government Component Units …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and internal controls over selected financial operations for the period January 1, 2011 through July 31, 2012. … would have reported an operating deficit of $3 million for 2011. From 2008 through 2011, the general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Supervisor and four council members, is the legislative body responsible for managing Town operations. The Town … Orr’s records disclosed minor deficiencies. We also found internal control weaknesses with the Court’s … prepare bank reconciliations and accountability analyses on a monthly basis. Ensure that all moneys are deposited …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195NYS Common Retirement Fund Reports Third Quarter Results
… in publicly traded domestic equities and 16.0 percent in international public equities. The remaining Fund assets by … estate and real assets (8.6 percent) and absolute return strategies and opportunistic alternatives (3.5 percent). The … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… tape at two shelters; One shelter with 143 residents and only four showers and nine toilets, when it should have had … shelters that were understaffed: One family shelter had only 29 of 32 approved full-time equivalent staff; two single …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… gives away millions of dollars each year in tax breaks for companies that are supposed to create jobs and expand … in exchange for creating and maintaining specific numbers of new jobs or making significant capital … ESD adjusted the original annual job creation commitment numbers after the fact to align with the lower job creation …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programOpinion 88-22
… from its inception, is designed and established to serve only the residents of the town, is not used by the public at large, is operated and maintained with town funds only, and has a limited capacity insufficient to accommodate …
https://www.osc.ny.gov/legal-opinions/opinion-88-22