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Reporting of Billboard Income (Follow-Up) (2015-F-17)
We have followed up on the actions taken by New York City Department of Finance officials to implement the recommendations contained in our prior audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15f17.pdfManagement and Control of Overtime Costs (Follow-Up) (2014-F-15), 30-Day Response
We have followed up on the actions taken by New York City Health and Hospitals Corporation (HHC) officials to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f15-response_0.pdfManagement and Control of Overtime Costs (Follow-Up) (2014-F-15)
We have followed up on the actions taken by New York City Health and Hospitals Corporation (HHC) officials to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f15-response.pdfManagement and Control of Overtime Costs (Follow-Up) (2014-F-15)
We have followed up on the actions taken by New York City Health and Hospitals Corporation (HHC) officials to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f15.pdfUnclaimed Wages - Department of Labor
Unclaimed property subject to Section 1308 of the Abandoned Property Law includes any monies that are held and owing by the Department of Labor, received from o
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/unclaimed-wages.pdfSecond Quarter Local Sales Tax Collections Down Significantly; June Collections Improve for Most Regions
Sales tax revenue for local governments in the second quarter of 2020 totaled $3.3 billion, a decline of $1.2 billion compared to the same period last year.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-local-sales-tax-collections-second-quarter.pdfFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report ref
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2018-19.pdfFederal funds to New York City: Child Care and Development Block Grant
The Child Care and Development Block Grant (CCDBG) (Assistance Listing Number 93.575) is the primary federal program that provides child care assistance to low-income working families.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-child-care-and-development-block-grant.pdfXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use … The determination of materiality and the resulting impact on accounting decisions requires the use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityCity of Yonkers - Budget Review (B21-6-7)
… Includes no appropriation for contractual settlements. All eight of the City’s union collective bargaining … no appropriation for contractual settlements, although all four of the collective bargaining agreements expire June …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which is governed by an elected five-member Town Board, operates a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330County of Rockland – Budget Review (B20-6-13)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13City of Troy – Budget Review (B20-5-11)
… revenues for State AIM funding and traffic and parking ticket fines may not be fully realized. City officials … estimates for State AIM funding and traffic and parking ticket fines throughout 2021 and develop a plan to balance …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11CUNY Bulletin No. CU-682
… Differential (CAD) and the Special Assistant for Events (SAFE) Team Leader differential (CSF) for certain employees … and CUNY Public Safety Special Assistant for Events (SAFE) Team Leader Differential effective December 18, 2019 … Arms Differential (CAD), the Special Assistant for Events (SAFE) Team Leader differential (CSF), and the new Fire Safety …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-682-cuny-ibt-2018-2019-additional-pay-increases-and-newRockland County – Budget Review (B21-6-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Town of East Hampton - Budget Review (B21-7-11)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11New York State Fiscal Reform and Accountability Act
… certain provisions upon expiration thereof (Part C). Memo Bill Text Status …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actOpinion 93-17
… Court, Albany Co., RJI No. 019028049, May 26, 1992). In essence, these provisions permit employer contributions to …
https://www.osc.ny.gov/legal-opinions/opinion-93-17XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the … accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … The Statewide Financial System (SFS) provides most of the central State Government financial data needed for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewReview of Advance Contract Payments
… expended the advanced funds in accordance with the terms and conditions of the contracts. Background Our office … an initial advance payment. These payments totaled $56,000 and all the contracts expired on or before June 2018. Key … expended advanced funds in accordance with the terms and conditions of the contracts. SED officials did not obtain …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-payments