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XII.1 Expenditures Overview – XII. Expenditures
… overview of: Expenditure Policies Record Retention Payment Certification Requirements Agency Payment Preparation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewCity of Long Beach – Budget Review (B24-7-4)
… deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4DiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
State tax receipts through the first nine months of the state fiscal year were $25 billion lower than last year but were $18 billion higher than anticipated by the state Division of the Budget DOB according to the monthly State Cash Report
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearXVIII.1 Capital Projects – XVIII. Capital Projects
… State agencies and public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin … 1, 2022, and includes a population (i.e., conversion) of capital project data, that – in most cases – resided within … and public authorities, who are spending from State capital appropriations, must i) comply with the requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipOrdinary Death Benefit
… Program Legislative Session 2021-2022: Ordinary Death Benefit – Signed into law on December 16, 2022 as Chapter 720 … be reduced while a member of the New York State and Local Retirement System (NYSLRS) and the New York State Teachers' … Increases the age at which the ordinary death benefit commences to be reduced while a member of the New …
https://www.osc.ny.gov/legislation/ordinary-death-benefitData Breach
… notice of a data breach or network security breach, the chief information officer or, where appropriate, the chief information security officer of a state entity with … 24 hours following the discovery of a data breach the chief information officer or where appropriate the chief …
https://www.osc.ny.gov/legislation/data-breachState Agencies Bulletin No. 2274
… salary increase, the agency must provide OSC with the last rating period and last rating for each employee appearing on the template . … was rated satisfactory at the end of their 6-month rating period, they were not eligible for a performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18Coronavirus Aid, Relief and Economic Security (CARES) Act Information
This guidance document discusses the importance of proper fiscal oversight by local and school district officials during these unprecedented times.
https://www.osc.ny.gov/files/local-government/publications/pdf/cares-act-information-guidance.pdfBrushton-Moira Central School District – Tuition Billing (2023M-158)
Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brushton-moira-central-school-district-2023-158.pdfFire 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.pdfVillage of Ocean Beach - Credit Card Usage (2022M-206)
Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used Village credit cards.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ocean-beach-village-2022-206.pdfNotice of Hearing Requirement for Establishment or Extension of Town Special Districts
Office of the New York State Comptroller, Appendix A Notice of Hearing Requirement for Establishment or Extension of Town Special Districts
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/Appendix-A-Notice-Hearing-Requirements.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.pdfTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity and ensured appropriate
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ticonderoga-joint-town-village-fire-district-2023-182.pdfCity of Slamanca - Collections (2023M-131)
Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/salamanca-city-2023-131.pdfJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamesville-dewitt-central-school-district-2022-149.pdfCybersecurity Month Phishing
Learn how to recognize and report phishing emails and schemes to protect your municipality from the risk of unauthorized access.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-phishing-10-31-22.pdfFiscal Stress Monitoring System – Municipalities: Fiscal Year 2021 Results
This snapshot highlights the results for counties, cities, towns and villages that reported for local fiscal years ending (FYE) 2021.
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/Fiscal-Stress-Monitoring-System-Municipalities-Fiscal-Year-2021-Results.pdfOgdensburg City School District – Medicaid Reimbursements (2022M-52)
Determine whether the Ogdensburg City School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ogdensburg-2022-52.pdf