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Town of Hempstead – Compensatory Time (2021M-64)
… [ read complete report - pdf ] Audit Objective Determine whether Town of Hempstead … for pre-approval of overtime, adequate documentation and supervisory approval authorizing accrual of comp time. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Wynantskill Union Free School District – Purchasing (2022M-85)
… (District) sought competition when purchasing goods and services that fell below the statutory bidding … support competition was sought when purchasing goods and services that fell below the statutory bidding … in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… - pdf] Audit Objective Determine whether professional services were procured in a manner to ensure the prudent and … and procedures regarding the procurement of professional services. Seek competition for 28 professional service … million. Have written agreements in place for professional services provided from 17 vendors totaling $1.2 million. Key …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalOntario County - Sheriff's Department Civil Division Operations (2019M-47)
… all payments received. Audit trail reports were reviewed to ensure that unauthorized changes were not made to payee information. Key Recommendations Adequately … County officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Village of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Overview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfNew York City’s Uneven Recovery: Foreign-Born in the Workforce
The foreign-born or immigrant population has long been a critical contributor to New York City’s economic growth, both as part of the workforce and as a source of entrepreneurialism, enhancing the productivity of existing businesses and creating jobs by forming new businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-20-2024.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23) 180-Day Response
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23-responseSED.pdfMultiyear Financial Planning Webinar Presentation
This session will help local governments create an effective multiyear financial planning process that helps identify and manage potential fiscal difficulties before crises emerge. We will discuss suggestions on how to make good long-term revenue and expenditure projections; measure expected benefit
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-financial-planning-07-27-22.pdfThese Our Treasures, Inc. - Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by These Our Treasures, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s60.pdfThrough Ages, Inc - Compliance With the Reimbursable Cost Manual (2019-S-56)
To determine whether the costs reported by Through Ages, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s56.pdfNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
This report aims to understand the main differences in labor force participation among New York City’s workers and discusses discusses some of the reasons for the City’s uneven recovery when compared to the rest of New York State and the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2023.pdfNYC Health + Hospitals Check-Up: The Impact of COVID-19
NYC Health + Hospitals (H+H) is the largest municipal public health system in the country and New York City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients, serving more than 1 million New Yorkers within the five boroughs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2022.pdfSelected Aspects of Accommodations for Passengers with Disabilities (2019-S-41)
To determine whether the Port Authority of New York and New Jersey complied with selected requirements of the Americans with Disabilities Act, the Rehabilitation Act of 1973, and corresponding federal regulations to make its facilities accessible to passengers with disabilities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s41.pdfThese Our Treasures, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-60)
To determine whether the costs reported by These Our Treasures, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s60-response.pdfOversight of the Clean Water State Revolving Fund (2020-S-64)
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdfThrough Ages, Inc. - Compliance With the Reimbursable Cost Manual (2019-S-56) 180-Day Response
To determine whether the costs reported by Through Ages, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s56-response.pdfOversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfSteppingStone Day School, Inc. - Compliance With the Reimbursable Cost Manual (2020-S-23)
To determine whether the costs reported by SteppingStone Day School, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s23.pdfMama Program, LLC – Compliance With the Reimbursable Cost Manual (2019-S-73)
To determine whether the costs reported by Mama Program, LLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s73.pdf