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Village of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
Determine whether all extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were properly supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of Patterson - Information Technology (2020M-37)
… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Higher Education – 2023 Financial Condition Report
… and private higher education institutions enrolled 777838 fulltime and 334247 parttime students …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationCapital – 2021 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … by $659.6 million (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY … included certain funding provided to the Thruway Authority for the Governor Mario M. Cuomo Bridge and other Thruway …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalII.3 Overview – II. New York State Financial Accounting
The Executive Budget refers to the structure and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for budget formulation presentation and execution
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewOversight of Selected Aspects of Traffic Controls
… To determine whether the New York City Department of Transportation (Department) is monitoring and evaluating … is responsible for providing safe and efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of New York City’s transportation network. The Signals & …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsHousing for Seniors
… senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 … units were left vacant for long periods of time. Six apartments at HANAC were left vacant for an average of almost 3 years; two of the six apartments were fully furnished apartments designated for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured … that all collections were properly supported recorded and deposited and that disbursements were proper and supported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Tier 3 — Accidental Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 Accidental Death Benefit Article 14
https://www.osc.ny.gov/retirement/publications/1841/tier-3-accidental-death-benefit20-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sections 551 552 553 The 20Year Retirement Benefit Section 552
https://www.osc.ny.gov/retirement/publications/1841/20-year-retirement-benefit25-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 25Year Retirement Benefit Section 551 …
https://www.osc.ny.gov/retirement/publications/1841/25-year-retirement-benefitCredit for Previous Public Employment or Military Service – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Credit for Prev Public Employment or Military Service
https://www.osc.ny.gov/retirement/publications/1841/credit-previous-public-employment-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriff Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Service for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1840/additional-service-credit-sick-leave-section-41jFire Island Union Free School District - Claims Auditing (2023-114)
Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fire-island-union-free-school-district-2023-114.pdfFiscal Stress Monitoring System – Municipalities: Fiscal Year 2022 Results
This snapshot highlights the results for counties, cities, towns and villages that reported for local fiscal years ending (FYE) 2022.
https://www.osc.ny.gov/files/local-government/publications/pdf/2022-fsms-munis.pdfNot-For-Profit Prompt Contracting Annual Report - 2022 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/prompt-contracting-report-2022.pdfFiscal Oversight Responsibilities of the Governing Board
This guide covers the following key fiscal oversight responsibilities of a governing board: developing policies, monitoring fiscal operations and conducting audits.
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-oversight-responsibilities-of-the-governing-board.pdfReview of the Financial Plan of the City of New York - December 2003
One year ago, the City projected a $6.4 billion budget gap for FY 2004 and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2004.pdf