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Village of Gowanda - Sewer Financial Operations (2019M-199)

… report - pdf] Audit Objective Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer … that include realistic revenue estimates. Review rates and contractual revenues annually and revise them, as needed, …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

IX.7.K Record Retention – IX. Federal Grants

… matters. Documentation of final acceptance by grantor and closure. Any other information that may be deemed relevant in …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retention

Capital – 2021 Financial Condition Report

… up by $187.4 million (13.0 percent). The increase is largely attributable to: Certain economic development …

https://www.osc.ny.gov/reports/finance/2021-fcr/capital

Town of Lyndon – Town Clerk’s Collections (2021M-117)

… Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk generally recorded, remitted and reported collections accurately and in a timely manner. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117

Town of Greene – Justice Court Operations (2021M-95)

… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Selected Aspects of Discretionary Spending

… Fund’s discretionary spending complied with its guidelines and was reasonable, adequately supported and properly approved. Our audit period was April 1, 2010 to … to act as an agent for SUNY to design, construct, acquire and improve State University facilities and to utilize a wide …

https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spending

City of Salamanca - Collections (2023M-131)

… payment (cash or check) listed in the collection records. 26 entries totaling approximately $18,000 did not have either …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Capital – 2022 Financial Condition Report

… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability …

https://www.osc.ny.gov/reports/finance/2022-fcr/capital

Pine Valley Central School District - Financial Management (2019M-35)

… report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The … Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

Town of Lloyd - Information Technology (2019M-36)

… Audit Objective Determine whether Town officials ensured the Town’s Information Technology (IT) systems were … Employees accessed nonbusiness websites for personal use. The Board did not provide IT security awareness training for … to Officials. Key Recommendations Monitor compliance with the acceptable use policy. Provide IT security awareness …

https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36

Higher Education – 2023 Financial Condition Report

… Enrollment In academic year 2022-23, New York State public and private higher education institutions enrolled … enrollment at public institutions decreased in 2022-23 by almost 17 percent compared to 2018-19 and by 19.5 percent …

https://www.osc.ny.gov/reports/finance/2023-fcr/higher-education

Oversight of Selected Aspects of Traffic Controls

… Department of Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit covers …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controls

II.3 Overview – II. New York State Financial Accounting

… The Executive Budget refers to the structure and process of the … in the Governor primary authority and responsibility for budget formulation, presentation, and execution. These responsibilities are provided in Article VII …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overview

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… were properly supported, recorded, and deposited in full and that disbursements were proper and supported. Town …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… collections in a timely manner. Town officials disagreed with certain aspects of our findings and recommendations, but …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

Housing for Seniors

… the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and HDC … for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 …

https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniors

State Agencies Bulletin No. 2028

… 403(b) 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advances

Accounts Payable Advisory No. 36

… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the State … the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For … Operations (GFO) , Chapter XV, Section 4 - Vouchers and Expense Reports . … Fiscal Year End Vouchers and Expense …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reports