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Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws provided … activities were properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfGranville Central School District – Medicaid Reimbursements (2021M-90)
… (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… - pdf ] Audit Objective Determine whether the Chazy Union Free School District (District) maximized Medicaid … Determine whether the Chazy Union Free School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Impact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… were adequately documented, for appropriate purposes and properly audited and approved before payment. Key Findings The controls over … documentation that included confirming purchase orders (i.e., purchase orders issued after the goods or services have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… A government-mandated nonexchange transaction occurs when the Federal government provides resources to the State and … voluntary nonexchange transactions may include one or more of the following: The recipient satisfies the characteristics … under the provider’s program. Eligibility for resources is contingent upon the occurrence of a specified action by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… if job creation and retention expectations were not met. Six businesses self-reported they did not meet job … a total of 24 jobs and seven businesses self-reported they met or exceeded job creation and retention goals by a total …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingContract #C001203 – Senior Java Architect
… , in MS Word format. Note: documents will be posted in Adobe Acrobat PDF format and may be opened with the free … Acrobat reader, available through this link: https://get.adobe.com/reader/ …
https://www.osc.ny.gov/procurement/contract-c001203City of Lockport -- Budget Review (B7-1-14)
… is adequate if CBAs are approved and potential retirements occur. The Common Council should ensure police …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Town of Broadalbin - Records and Reports (2018M-63)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63First Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
AFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfAnnual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts … 31, 2013. Background The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The … retirement reserves balance of $310,000 was five times what the District spent during the 2013 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsTown of Bovina - Records and Reports (2019M-200)
… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200State Authority Contracts on Open Book NY
… on three categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt … Public Authorities Reform Act of 2009 , the Comptroller is authorized , at his discretion, to review and approve … on three categories of State authority contracts is displayed on Open Book NY Approved Eligible Contracts …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-ny