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About this Report – 2022 Financial Condition Report
… when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the Government …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportArlington Fire District – Station Number 5 Renovation (2022M-54)
… used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold … use competitive methods to renovate leased firehouse space and did not adequately oversee leasehold agreements for … disclose their financial interest in the lease agreement and lease amendments between the District and the Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight … (Authority) financial operations. Key Findings The Board and Director did not provide adequate oversight of financial … operations. The Board did not adopt written policies and the Director did not develop proper internal controls …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town of Owego – Shared Services Facility Capital Project (2022M-42)
… of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to cost at least $15 million, which is $8.1 million over the … Closely oversee the remainder of the Project and determine how to finance shortfalls. Prepare, approve and monitor …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Higher Education – 2022 Financial Condition Report
… (FTE) enrollment at public institutions decreased in AY 2020-21 by 8.5 percent compared to five years earlier and by … of New York (SUNY) increased by 87.2 percent in the 2020-21 academic year from the previous period. The increase … United States overall. In SFY 2021-22, the State spent $300 per resident on higher education, ranking 22nd in the …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Agencies Bulletin No. 1952.1
… 7.18 of the 2019-2023 Agreement between the State of New York and PEF provide for a one-time lump sum $500 Nurse … from leave. OSC Actions OSC has created the following new Time Entry Earnings Code to process the PEF Nurse Uniform Maintenance Allowance payment: New Earns Code Description UNA Uniform Allowance BU05 Nurse …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 331
… Purpose To create a more efficient and secure notification process, new Reveal reports will … Spec panels to the Weekly Deduction Amount, Account Number and Court Officer fields only. The NBEN745 will list any … reports will be in alphabetical order within each agency and list one employee to each page. Page numbers are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… Office of General Services (OGS) for use by State agencies and other authorized users. State Finance Law requires … agencies use centralized contracts to purchase commodities and services that meet agencies’ requirements with respect to form, function, and utility. Information about the use of specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsTown of LaGrange – Financial Management (2023M-139)
… (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key … to financial needs without a multiyear financial plan and more taxes may have been levied than necessary. Key … Comply with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Campbell-Savona Central School District – Student State Aid (2024M-79)
… claimed New York State (State) aid for special education and homeless students. Key Findings District officials did … of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the … procedures for claiming special education public placement and homeless students, or submit for all aid identified by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Real Estate Advisory Committee
… Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the event the Real Estate … the investment will not be presented to the Comptroller and cannot be made by the Common Retirement Fund. Louis M. …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeOpinion 90-42
… that bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… service is especially critical to the economic health of New York City and its residents. More than half of City … used public transit to commute to work in 2019. The New York City metro area also had the largest share of … in the U.S. (see Figure 1). The use of public transit in New York City fosters foot traffic and economic activity in …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdfNew Yorkers in Need
The Office of the State Comptroller issued three major reports examining “New Yorkers in Need.” The first described poverty trends in New York State; the second examined food insecurity; and the last covered the crisis of housing insecurity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need.pdfReview of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22) 180-Day Response
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22-response.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72) 180-Day Response
To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72-response.pdfSt. Mary’s Hospital for Children, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-38)
To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s38.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-44) 30-Day Response
To determine whether the costs reported by E&D Children Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented, pursuant to the State Education Department’s Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s44-response.pdf