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XII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process … The purpose of this chapter is to provide the procedures and guidelines Business Units need to process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewCity of Long Beach – Budget Review (B24-7-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the …
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
… of the state fiscal year were $2.5 billion lower than last year, but were $1.8 billion higher than anticipated by … of December totaled $8.4 billion, $422.5 million above last year, and $1.4 billion above DOB’s latest projections. … which was $7.8 billion, or 10.8 percent, lower than last year. This is largely due to higher federal …
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
… agencies, and public authorities on an enterprise-wide initiative called the Project Costing Improvement Project (PCIP). PCIP is a Statewide initiative that requires State agencies and public … State agencies and public authorities on an enterprisewide initiative called the Project Costing Improvement Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipOrdinary Death Benefit
… – Signed into law on December 16, 2022 as Chapter 720 of the laws of 2022 – A.7730/S.6619-A (Abbate/Gounardes) - Increases the age at which the ordinary death benefit commences to be reduced while a … Increases the age at which the ordinary death benefit commences to be …
https://www.osc.ny.gov/legislation/ordinary-death-benefitData Breach
… – Signed into law on December 22, 2021 as Chapter 796 of the Laws of 2021 – A.7612 (Otis) - Requires the Office of Information Technology Services to notify, within 24 hours … Requires the Office of Information Technology Services to notify within 24 hours …
https://www.osc.ny.gov/legislation/data-breachState Agencies Bulletin No. 2274
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the potential impact the restructure of certain two-year … The purpose of this bulletin is to provide agencies with …
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