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Town of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Hammondsport Central School District – Investment Program (2024M-63)
… 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative legally … Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63State Agencies Bulletin No. 1997.3
… Payroll Bulletin No. 1997.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … The purpose of this bulletin is to provide information and processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19973-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.2
… by Payroll Bulletin No. 1997.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … The purpose of this bulletin is to provide information and processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19972-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.1
… No. 1997.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Benevolent Association (NYSCOPBA), and C82 allows DOH to establish a temporary overtime rate of 2.5 times the … employees in certain titles. The new overtime rate applies to all overtime earned during shifts that begin at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19971-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… SFY 2021-22 and nearly 27.5% higher than SFY 2019-20, the last full fiscal year before the onset of the pandemic, an … billion in “backdoor borrowing” debt authorizations above last year’s level, which will be undertaken by public … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetState Comptroller DiNapoli Releases Municipal & School Audits
… 2022 were not completed and were already between 1,220 and 124 days late. AUDs were filed as many as 1,257 days late. …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York City's Budget Outlook Improves
… revenue, budget gaps would be $11.3 billion in FY 2026, $13.4 billion in FY 2027 and $15.9 billion in FY 2028, … risk of $405 million annually in FY 2025 and FY 2026 for public assistance and about $678 million for rental …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesSackets Harbor Central School District – Financial Condition (2016M-89)
… The Sackets Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, which operates one school … overestimated appropriations by about 9 percent in its adopted budgets over the past three years. Unassigned …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89City of Niagara Falls – Financial Condition (2017M-170)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Remsen Central School District – Fund Balance and Reserves (2015M-306)
… The District’s fund balance exceeded legal limits for all three fiscal years we reviewed. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Town of Lake Luzerne – Procurement (2022M-95)
… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods when … audit town lake luzerne …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we … all disbursements are audited by the Board, listed on the warrants and entered into the accounting records. Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Greene – Justice Court Operations (2021M-95)
… Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, … The Justices did not perform monthly accountabilities, and Justice Martin was unaware that the cash balance in her … Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Hilton - Financial Management (2020M-31)
… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91City of Newburgh – Budget Review (B17-6-18)
… should consider the potential financial impact of the settlement of collective bargaining agreements. Review the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Operational Advisory No. 3
… and be in a valid budget status prior to submittal to OSC. Changing chart of account values on vouchers will require …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderCampbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget appear reasonable. This tentative budget, as well as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Medicaid Claims Processing Activity April 1, 2021 Through September 30, 2021 (2021-S-7) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s7-response.pdf