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City of Yonkers – Budget Review (B22-6-5)
… and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5City of Newburgh – Budget Review (B24-6-9)
… the significant revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Public Authorities – 2022 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … governmental financial assistance and support is provided for operating and other expenses. In fiscal years ending in … default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesUtilization of the Arch Street Yard and Shop Facility
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. The Facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Contract Expenditures of Bowery Residents’ Committee
… services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. In February 2011, DHS contracted with BRC, a City-based not-for-profit organization, to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on WARC’s 2015 and 2016 CFRs for the fiscal year ended June 30, 2016 and certain expenses for the fiscal year ended June 30, 2015. About the Program … who are 3 and 4 years of age. WARC is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Pinnacle’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on Pinnacle’s CFRs for the two fiscal years ended June 30, 2014. Background … wherein the compensation received was for more than one full-time-equivalent. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … by a Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $114,800 for the 2013 fiscal year. Key Findings District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to December 31, 2012. Background The Town of Forestport is located in Oneida County and has … Town of Forestport Financial Management 2013M184 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Middlebury – Purchasing (2013M-212)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through June 19, 2013. … composed of a Town Supervisor and four council members. For the 2012 fiscal year, budgeted appropriations totaled $221,909 for the general fund and $747,232 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212City of Newburgh – Budget Review (B6-14-25)
… The proposed budget does not include an amount to cover the City’s required contribution toward costs for the … limit. Key Recommendations Include an appropriation to cover the City’s required contribution for the COPS program. … taxes or increasing the contingency appropriation to cover the amount of uncollectible taxes. …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Agencies Bulletin No. 1836.1
… This bulletin supersedes Payroll Bulletin 1836. Purpose The purpose of this bulletin … the normal waiver process must be reported using normal payroll procedures. Employees Who Work Extra Service, Extra … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice The Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19Westmoreland Central School District – State Transportation Aid (2017M-220)
… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Background The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … totaling $74,393 because the services were provided by a therapist who did not have the licensing required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… District (District) officials used competitive methods to procure professional services. Expenses for conferences attended by Board of Education (Board) … District officials: Did not use competitive methods to select nine professionals paid a total of $849,696. Could …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeJustice Court Fund
… to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a monthly … about TSLED: Contact us: Mail:Justice Court Fund Office of the State Comptroller 110 State Street – 12th Fl Albany, NY 12236 Phone: 1-866-321-8503 Option 2 Fax: (518) 486-9899 Email: [email protected] Email: …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundArchived: Legislative Session 2019–2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Opinion 94-24
… the opinion. BONDS AND NOTES -- Referendum Requirements (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); (need for referendum) REFERENDUM -- Permissive (need for when town …
https://www.osc.ny.gov/legal-opinions/opinion-94-24