Search
Town of Waterloo – Financial Management (2022M-7)
… multiyear financial and capital plans to adequately manage fund balance. Key Recommendations Establish written policies …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7AFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. During our audit period, NYSARC … and a full-day Integrated Special Class. For the purposes of this report, these programs are referred to as the SED … the 2014-15 school year. The New York City Department of Education (DoE) refers students to NYSARC and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualTown of Perth – Supervisor’s Records and Reports (2024M-149)
… File timely the Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) for fiscal year …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Glossary – Governmental Accounting Standards Board
… For additional terms and descriptions, please refer to the Governmental Accounting Standards Board (GASB) website … of net assets by the government, which is applicable to a future reporting period; has a negative effect on net position, similar to liabilities. Deferred Outflows A consumption of net assets …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. Proposed by DiNapoli’s office, the measure amends the Abandoned Property Law to authorize the State Comptroller to administer … the need for persons and organizations to submit a claim for abandoned property of $250 or less that can be …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneySafety of Seized Dogs
… or is licensed but not in the control of or on the property of its owner or custodian and is believed to be …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Monitoring of Prevailing Wage Compliance on Construction Contracts Report 2015S99
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented, pursuant to the State Education Department’s (SED) guidelines, including the … the fiscal year ended June 30, 2014. Background ERCDC is a New York City-based not-for-profit organization authorized by SED …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualTown of Cicero - Procurement (2020M-8)
… Determine whether goods and services were procured in accordance with the Town’s procurement policy and … … Determine whether goods and services were procured in accordance with the Towns procurement policy and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Selected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1970 to develop and improve the public transportation systems in the central region of New York State, including Onondaga, … $4.3 million of Authority spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Selected Aspects of the Migrant Education Program
… (Department) properly oversees the Migrant Education Program (Program) to ensure that it complies with all … school districts within the past three years to obtain temporary or seasonal employment in an agricultural or …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programTown of Lewisboro – Financial Condition (2014M-309)
… during the period from 2009 through 2013. Town officials have not adopted a multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309DiNapoli Releases April State Cash Report
… State tax collections totaled $7.1 billion in the first month of … last year, largely driven by a decline in personal income tax (PIT) collections, according to the state cash report … P. DiNapoli. "The fiscal year is off to a rocky start. Tax collections for the first month of the fiscal year were …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportTown of Danby – Town Clerk (2022M-08)
… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and … The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and … and accountabilities. Perform, or obtain, an annual audit of the Clerk’s records. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… overpaid hospitals by reimbursing for higher levels of medical care than those actually provided to patients. The … March 31, 2010. Background Medicaid recipients in need of inpatient hospital care are provided a full range of necessary diagnostic, palliative and therapeutic care, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsCounty of Rockland – Budget Review (B20-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Compliance With Executive Order 95 (Open Data) (2020-S-36) 180-Day Response
To determine whether the Olympic Regional Development Authority is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36-response.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment
To determine if the Office of Mental Health (OMH) has effectively addressed the findings and recommendation related to benefits advisement in the New York State Employment First Commission report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s41.pdf