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VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget … budget authority between two or more Business Units in a single entry …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersDuanesburg Central School District – Information Technology (2021M-40)
… Regularly review network and local user accounts for appropriate permissions and disable those that are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40City of Newburgh – Budget Review (B21-6-13)
… our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2022 … time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State Comptroller for … Develop a plan to maintain fund balance at a reasonable level to ensure funds are available in case of unanticipated …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Wayne Central School District – Transportation Department Operations (2021M-160)
… District (District) officials have developed a process to routinely evaluate the overall efficiency and … Key Findings District officials did not develop a process to routinely evaluate the overall efficiency and … and procedures, including recordkeeping and reporting, to help guide management of the transportation department. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mLead Contamination of State Armories (Follow-Up)
… Objective To determine the extent of implementation of the five … Guard Bureau’s Army National Guard (ARNG) issued guidance to all states regarding a possible lead dust hazard in ARNG …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followPress Conference on the Flushing Snapshot Report
… hold a socially distanced press conference to discuss his report on the economic health of the greater Flushing area in Queens, NY. He will be joined by local elected … hit the region particularly hard, stalling economic progress and exacerbated long-standing issues such as …
https://www.osc.ny.gov/events/flushing-snapshotEthical Standards for State Agency Contractors Act
… Program Legislative Session 2021-2022: Ethical Standards for State Agency Contractors Act – A.7020/S.6616 … (Zebrowski/Skoufis) – Establishes ethical standards for certain state agency contractors performing inherently … Memo Bill Text Status … Establishes ethical standards for certain state agency contractors performing inherently …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act-1Saranac Central School District - School District Website (S9-19-30)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Newark Central School District - School District Website (S9-19-38)
… multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Hunter-Tannersville Central School District - School District Website (S9-19-33)
… CAPs, and comprehensive budget documents, and include fund balance information and appended documents, such as the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Haldane Central School District - School District Website (S9-19-32)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: A final … appended property tax report card. Comprehensive budget-to-actual results or the corrective action plan (CAP) in an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Beacon City School District - School District Website (S9-19-27)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … detail, audit reports and corrective action plans (CAPs) in an easily accessible location. Comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27York Central School District - School District Website (S9-19-35)
… York Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final … salary disclosure and fund balance information. Budget-to-actual results. External audit reports and corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Town of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and financial management … books and records. … The purpose of our audit was to review the Towns budget planning and financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Child Care Licensing and Inspection
… mission is to promote the well-being and safety of the State's children, families, and communities. The Office's … in the State, with the exception of day care centers in New York City (NYC). The Division regulates and inspects child …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionTax Check-off Funds
… Signed into law on November 20, 2015 as Chapter 453 of the Laws of 2015 – A.7419 (Farrell) / S.5492 (Marcellino) – … deposited and requires annual reports relating to the use of such monies. Memo Bill Text Status … Establishes uniform …
https://www.osc.ny.gov/legislation/tax-check-fundsPersonal Income Tax Refunds
The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance Department for paymen
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsRisk Management Planning Group
The objectives of our examination were to determine if the New York State Insurance Fund NYSIF i effectively addressed the risk of Risk Management Planning
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupOpinion 2011-1
… for membership in the New York State and Local Employees' Retirement System. For the reasons set forth below, we …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1