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Vacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… in our initial audit report, Vacancies at the Clinton Towers Mitchell-Lama Housing Development (Report 2017-N-1 … 2017, examined whether vacant housing units at the Clinton Towers Mitchell-Lama development were being rented in a … and cooperative housing to middle-income families. Clinton Towers, a federally subsidized Mitchell-Lama rental …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… payments to providers. The audit covered the period April 2022 through September 2022, and certain claims going back to January 2022. About … information, such as the diagnosis code or newborn’s birth weight. As a result of the audit, about $4.3 million of the …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022City of Glen Cove – Budget Review (B7-16-12)
… the upcoming year. The City has budgeted $1.9 million for building permit revenues, an increase of $520,536 over the 2016 estimate. This increase is associated with building permit applications that are part of the waterfront …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Towns’ Road Management Plans (2014-MR-2)
… [pdf] , Dryden [pdf] , Highland [pdf] , Masonville [pdf] , Newark Valley [pdf] , Oneonta [pdf] , Preston [pdf] , and … and repair needs and financing. Five towns (Dryden, Newark Valley, Oneonta, Schoharie and Preston) had an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board … The District engaged a third-party asset tracking company to account for the District’s fixed assets, without … the District’s current practices. Require the asset management company to perform the services required pursuant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCity of Newburgh – Budget Review (B21-6-13)
… the significant revenue and expenditure projections in the City’s 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13CUNY Bulletin No. CU-712
… is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in … 2020-21 and the fiscal year beginning 2021-22, the PayServ chart of accounts must be updated to reflect the 2021-22 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endFederal Impact on Higher Education – Federal Funding and New York
… anticipated federal actions will have a significant impact on higher education in New York. As noted by the Office of … higher education (IHEs) are threatened by federal action on student aid, international student enrollment and support … signed into law as Public Law (P.L.) No: 119-21, enacted on July 4, 2025, will impact college affordability and choice …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be done within the same fund or … of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersComptroller DiNapoli Releases Municipal Audits
… town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Controls Over Cash Advance Accounts
… for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and … to update its records. Promptly investigate and resolve old outstanding items and resolve the five items on the March …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsSandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown … Sandy Creek Central School District Cafeteria Operations 2016M354 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for … shared services in which component districts participate to enhance their individual educational programs, is governed … the resulting surpluses totaling approximately $3 million to fund unbudgeted capital projects. BOCES officials have …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the … July 1, 2014 through March 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School … Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… from the general fund each year. The funding level for the retirement contribution reserve appears unreasonable based on current use. Key … adopted debt service plan. Review the District’s reserve fund policy and ensure that the funding levels for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Beacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Town of Stratford – Supervisor’s Records (2013M-11)
Town of Stratford Supervisors Records 2013M11
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Painted Post – Board Oversight (2017M-92)
… timekeeping system and leave request process across all departments and centralize the maintenance of leave and …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $444,000 for the general fund, $168,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108