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Town of Dayton - Supervisor's Records and Reports (2019M-189)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate … not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… financial duties. Key Findings The former Supervisor did not perform his financial duties and did not monitor the work … the Town Board (Board) and bank reconciliations were not completed promptly. 86 budget lines were overspent by nearly … non-recurring journal entries were made 70 days after the transaction took place. 60 percent of journal entries were …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Technology Transfer Program and Royalty Payments (2019-S-10) 180-Day Response
To determine if the Research Foundation for the State University of New York has taken the appropriate steps to protect the State University ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10-response.pdfMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/middletown-no1-district-2020-160.pdfTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
Determine whether Town officials purchased goods and services economically and determine whether the Supervisor safeguarded cash.
https://www.osc.ny.gov/files/local-government/audits/pdf/van-etten-2019-111.pdfAn Economic Snapshot of Coney Island and Brighton Beach - July 2011
Coney Island and Brighton Beach are located on a peninsula in southern Brooklyn, along the Atlantic Ocean.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2012.pdfTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/exeter-town-2024-25.pdf2009C State of New York General Obligation Bonds, November 2009
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/2009C-official-statement.pdfMonitoring and Administration of Public Protection Grant Programs (2019-S-21)
To determine whether the Division of Criminal Justice Services (Division) is adequately administering and monitoring selected public protection grant...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s21.pdfOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8)
To determine whether the Gaming Commission adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and transmitted ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s8.pdfVillage of Hewlett Neck – Financial Management (2022M-35)
… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored … trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of Coventry - Town Clerk/Tax Collector (2021M-180)
Determine whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collection accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138School of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines applicable to … (nine bachelor’s and six master’s) as well as a number of certificate programs. The school’s enrollment has grown to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The … (Division). The Division assesses and certifies nursing home compliance through Certification surveys. We found the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followState Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis - April 2020
The fiscal impacts of the COVID-19 pandemic will be with us for some time. Significant losses of State tax revenues are likely to extend into State Fiscal Year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2020-21.pdfRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… need to be designed to function while still allowing services to continue running. Coastal flooding caused by storm surge can cause severe … the New York City area in October 2012 causing significant coastal flooding and approximately $5 billion in damage to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfMedicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27-response.pdfCUNY Bulletin No. CU-271
This bulletin informs agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting certain salary increases
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-271-retroactive-salary-increases-employees-represented