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City of Olean – Budget Review (B1-15-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your pension benefit calculation if your employer has chosen to offer the …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveVillage of Sidney – Financial Activities (2023M-14)
… complete report – pdf] Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and … by $434,929 in fiscal year 2021-22. Two capital project funds and three community development funds have negative …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14DiNapoli Statement on Legislation Restoring Contract Review Authority
… money is also a deterrent to those who might try to game the system. “I want to thank State Senator Elijah … for many years to get this oversight restored. This is a win for good government and taxpayers. “I urge Governor …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityAsset Forfeiture Escrow Fund
… Unit via the following email address: [email protected] If you have any questions on these requirements, please …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of … District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District … assign financial duties so that one person does not have custody, recordkeeping responsibilities, and authority …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine … accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2DiNapoli: School District Tax Levy Cap Below 2 Percent
… Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school districts in …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly … County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged today with third-degree grand larceny for …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeManhasset Union Free School District – IT Asset Management (S9-22-15)
… in IT assets has been appropriately spent or safeguarded. We selected 50 IT assets to confirm their location and that … 10 additional IT assets to confirm they were inventoried. We found 20 percent of the sampled assets were not properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Saranac Central School District – Student State Aid (2023M-91)
… in aid, of which $195,844 would have already been received if claimed in a timely manner. Officials also claimed and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… report – pdf] Audit Objective Determine whether Wheatland-Chili Central School District (District) officials ensured … a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116White Plains City School District – Financial Management (2020M-71)
… realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials … adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate … to 11 days late) to discuss the 2017-18, 2018-19 and 2019-20 budgets, and the budgets presented were not in the proper … balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic annual budgets that …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Summit – Town Clerk (2024M-51)
… manner 98 percent of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which required the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Electronic Documents Submission System (EDSS)
… to easily and securely submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of Contracts … Online Services Government Account Authorization - This form identifies a government organization's Authorizer for … of Contracts Applications Account Maintenance - This form identifies a user for the purposes of establishing a …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssXVI.4.A Cash and Investments – XVI. Financial Reporting
… market assumptions and other inputs subject to management judgment. These inputs are incorporated in the following fair …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsNew York City Agency Services Monitoring Tool
… highlighted where the City does and does not have control over future spending. In May 2024 , OSC published an update … this effort, in November 2023, OSC developed the Agency Services Monitoring Tool, which juxtaposes the City’s … as zeroes. Therefore, there is inconsistency in the City’s reporting of a true zero value and a zero representing a …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-tool