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Mandatory Membership – Membership and Enrollment
… membership in Tiers 1 and 2 were required. Before April 1, 1967, the member had to earn at least $1,000. On or after April 1, 1967, the member had to earn at least $1,500. Employer …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… complete report - pdf] Audit Objective Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have saved $18,135 on 76 lodging claims by … 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresReport on the State Fiscal Year 2017-18 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2017
As our nation enters its ninth year of economic expansion, New York State faces some signs of increasing fiscal challenges.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2017-18.pdfDepartment of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response
To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdfOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key … goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. The … required quotes for eight purchases totaling $106,212. The claims auditor did not: Audit claims for accuracy or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216DiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… accidents have declined, according to a report released today by New York State Comptroller Thomas P. DiNapoli. … DiNapoli said. “While there are fewer drivers on the road and vehicle safety features have greatly improved, more fatal crashes are occurring. As New Yorkers hit the road for the Fourth of July holiday and summer vacations, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyOversight of Contract Expenditures of Palladia, Inc.
… Palladia operated 31 distinct programs, 10 of which were contracted with OASAS. These 10 programs served 603 … up to the maximum budgeted amount for providing the contracted services. The expenses are reported by Palladia on …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incState Comptroller DiNapoli Releases School Audits
… by about $8 million (9.2 percentage points) as of June 30, 2021. While officials reported that the district’s … the employee benefit accrued liability reserve. As of June 30, 2021, the reserve had a balance of $3.6 million that …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… program from Sept. 2017 to Dec. 2019. The program included ticket giveaways for Buffalo Bills, Buffalo Sabres and … members, employees and other individuals. The average ticket costs, including the amount spent on concessions, was …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksOversight of Industrial Hemp
… and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot Program (Program) … April 1, 2016 through May 31, 2019. About the Program Industrial hemp is an expanding commodity in the United … and biodegradable plastics. Federal and State law define industrial hemp as any part of the Cannabis sativa L. plant …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempTown of East Hampton - Budget Review (B21-7-11)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-hampton-budget-review-b21-7-11.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
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.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.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.pdfThe 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.pdfThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual (2024-S-32) (180-Day Response)
To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s32-responsesed.pdf