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Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether reported costs submitted by Behavior … provider of preschool special education services to children with disabilities who are between three and five … financial information, including costs, that BANY reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… four categories of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsGovernment-Wide Financial Data – 2021 Financial Condition Report
… a long-term view of finances. They record revenues and expenses when the earnings process is complete (full accrual … in net position, which is calculated by: Reducing the expenses of each of the State’s programs by the revenues … For an overview of the reasons for changes in revenues and expenses, please see Management’s Discussion and Analysis in …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… 2013. Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the Village of … and bylaws are being followed, and did not establish a code of ethics. Although the Administrative Board authorizes … Modify the current policies and procedures to establish a code of ethics, ensure that cash receipts are documented and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… committee chairman was able to divert cash from the cash register in the bar without their knowledge. All four bar … cash generated from bar sales. We compared bar cash register tape totals to daily cash reports and bank deposits. … From January 1, 2010 to January 22, 2013, bar cash register tape totals exceeded corresponding bank deposits by …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… detection by making purchases with the Company’s bank debit card and on the Company’s credit with vendors. The Treasurer also … with the Company’s debit card – and used Company funds to help purchase a personal vehicle. These personal purchases, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17City of Troy – Budget Review (B17-5-13)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to … exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Town of Pulteney – Financial Management and Information Technology (2012M-177)
… and procedures related to acceptable use, online banking, breach notification, or disaster recovery. There is no system … regarding acceptable use, online banking, information breach notification and disaster recovery. Review an …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Rockland County – Budget Review (B22-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Livingston County Court and Trust Funds (2022-C&T-4)
… 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County … were not published annually in the County’s official newspaper, and annual disbursements of interest were not made … properly. Ensure that notices are published in the newspaper for each year abandoned property is held. Report …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Village is governed by a Village Board, which comprises a Mayor and six Trustees. The Village’s budgeted appropriations … Certify each payroll prior to the Treasurer preparing pay checks. Perform a thorough claims audit and approving …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Smithtown (Town) is one of the local governments included in our review. The Town is located in Suffolk County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in the southern tier …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in central New York …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2