Search
City of Troy – Budget Review (B20-5-11)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/troy-br-20-5-11.pdfVillage of Suffern - Budget Review (B20-6-2)
Determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/suffern-br-20-6-2_0.pdfVillage of Suffern - Budget Review (B20-6-2)
Determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/suffern-br-20-6-2.pdfTown of Orange – Budget Review (B20-2-14)
Determine whether the significant revenue and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/town-orange-budget-review-b20-2-14.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… earnings. Village officials did not: solicit interest rate quotes or prepare monthly cash flow forecasts, or; consider …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsAn Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfMinisink Valley Central School District – Financial Condition (2016M-26)
… Background The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope … Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and Mamakating (Sullivan County). … the District overestimated expenditures in its budgets, it realized operating surpluses of $10.5 million. Therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Oversight of Contract Expenditures of Palladia, Inc.
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) is effectively … program related, or ineligible. $49,311 in non-allowable parent agency administration costs. Key Recommendations … service costs, $779,458 in OTPS costs, and $49,311 in parent agency administration costs. Establish additional …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … management of the County’s cash flow requirements. … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Background Checks at Municipal Youth Programs (2012-MS-5)
… youth through background checks in the hiring and screening of all individuals associated with the … personnel providing programs where the State mandates screening, because they believe the application process … The remaining five municipalities performed some screening, but did not do it consistently or did not document …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… the audit of claims function. When a governing board decides to establish a separate position with claims auditing … and other guidance to communicate the claims auditor’s responsibilities, as long as such guidance is consistent … of duties, the claims auditor should be someone who is independent of both the purchasing and treasury (check …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorMiddletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether … the level of fund balance to be maintained and use surplus funds to fund one-time expenditures, pay off debt or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… audit was to evaluate the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. Background … million. Key Findings The School entered into a three-year compact agreement with the Foundation in June 2011. All Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Silver Creek Central School District – Financial Condition (2015M-321)
… examine the District’s management of financial activities for the period July 1, 2012 through September 15, 2015. Background The Silver Creek Central School District is located in the Towns … based on actual needs to avoid levying taxes at a level greater than needed. Maintain unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… 21, 2016. Background The Hawthorne Cedar Knolls Union Free School District is located in Westchester County. The … students in cooperation with the Jewish Board of Family and Children Services, is governed by an appointed seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overState Agencies Bulletin No. 1108
… who meet ALL of the following criteria: Employee is in an eligible bargaining unit as defined above on the … Pay Safety Incentive Differential Pay Salary Withholding Payout Standby Pay Statutory Workers’ Compensation Benefits … eligible Calculate and submit a positive D2M transaction when monies earned in an ineligible position are included in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1108-2011-2012-deficit-reduction-plan-employees-designated-management-orState Agencies Bulletin No. 1144
… employees who meet ALL of the following criteria: Employee is in an eligible bargaining unit as defined above on the … Pay Safety Incentive Differential Pay Salary Withholding Payout Standby Pay Statutory Workers’ Compensation Benefits … eligible Calculate and submit a positive D5M transaction when monies earned in an ineligible position are included in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1144-2012-2013-deficit-reduction-plan-employees-designated-management-orState Agencies Bulletin No. 1143
To inform agencies of new earnings codes and procedures for processing the 20122013 CSEA Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1143-2012-2013-deficit-reduction-plan-employees-represented-civil-service