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Greene County Industrial Development Agency – Management Practices (2013M-95)
… related to the construction and renovation of a ski facility; a lease and PILOT agreement relating to the construction of an aircraft component assembly facility; and the sale of land, a line-of-credit and the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, … to January 24, 2013. Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. … bar committee members had unmonitored access to the safe where the cash from bar operations was stored. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250County of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year … are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… $823,000 for the general fund, $1.1 million for the highway fund, $141,000 for the water districts (six) and … surplus funds are used as intended. Prior to May 2012, the Highway Superintendant maintained adequate perpetual fuel … system to maintain similar records. However, the Highway Superintendent did not review any fuel usage reports …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Town of Hartwick – Financial Condition (2013M-118)
… fund, $155,794 for the water fund, $146,016 for the fire protection fund, $58,002 for the library fund, and $6,000 for … fund balance to finance operations in the highway and fire protection funds. Although Town officials accounted for these … are accurate and up to date, and should request and review monthly budget status reports. Consider long-term …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118City of Troy – Budget Review (B5-13-20)
… budget includes a transfer of $2.5 million from the water fund to the general fund which, if the water fund realizes similar results of operations in 2014, … City officials should identify reliable funding sources for capital expenditures and include these funding …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… audit was to determine if counties effectively monitored service provider agreements for the period January 1 through … ensure that all services are provided in accordance with service provider agreements and that invoices for payment are … (Chemung, Fulton, Monroe and Tioga) were not monitoring service provider agreements in accordance with managements’ …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Community College Safety Reporting (2015-MS-2)
… statistics to the United States Department of Education (DOE) annually. Key Findings None of the community colleges … had inaccurately reported crimes in its ASR and to DOE. Herkimer and Niagara published ASRs with crime … that did not match the statistics they reported to DOE. Fulton could not support it had distributed the ASR in …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… through December 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168City of Amsterdam – Budget Review (B24-5-5)
… an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… increases in the fees the OTB Corporations have to pay racetracks to simulcast races – as much as 300 percent. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Length of Service Award Programs (2014-MS-1)
… , Mechanicstown Fire District [pdf] , Mechanicville Fire Department [pdf] , Penn Yan Fire Department [pdf] , Walden Fire District [pdf] , and West Seneca Fire District No. 5 [pdf] . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4City of Yonkers – Budget Review (B20-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2020-21 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2020-21 fiscal year. Over the last 10 years, the …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Cherry Valley – Budget Review (B4-14-21)
… revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. … Otsego County. Our Office completed a review of the Town’s preliminary budget for the 2015 fiscal year. The objective of … the review was to provide an independent evaluation of the preliminary budget. Key Findings We performed this budget …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21DiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… collections grew by 21.1%, or $901 million, in the first quarter of 2022 compared to the same period last year, … recovery.” New York City’s collections in the first quarter grew by 28.5% compared to the same period last year … and exceeded pre-pandemic levels for the second straight quarter after remaining below pre-pandemic levels for most of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022Higher Education – 2023 Financial Condition Report
… to $8,556, 7.9 percent, in New York and from $9,980 to $10,940, 9.6 percent, for the United States overall. The percentage of student loan debt balance in New … (and in default) was 0.96 percent in 2022, down from 4.5 percent in 2020 and 8.6 percent in 2018. New York’s …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationAccounts Payable Advisory No. 30
… Claims, Awards, Judgments and Settlements category in the Guide to Financial Operations (GFO). As of January 1, 2014, … judgments, and settlements. Business Units should see the Guide to Financial Operations, Chapter IV, Section 4.C for … reclassed to the proper account code as described in the Guide to Financial Operations, Chapter IV, Section 4.C . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsCapital – 2021 Financial Condition Report
Capital assets include not only highways and bridges but also facilities for education government health housing environmental conservation and recreation
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalSUNY Bulletin No. SU-109
… Purpose To notify agencies of new Earnings Codes CAR (SUNY Automobile Allowance) and ACR (Adjust SUNY Auto … payments must be reported using the Earnings Code CAR on the Additional Pay page. The annual CAR amount must be on the Position page before submission for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-109-new-earnings-codes-and-procedures-processing-suny