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Financial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action. Thi
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-11-9-22.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.pdfMetro-North Railroad - Response Planning for Unexpected Events (2019-S-55) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55-response.pdfYaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… four bar committee members had unmonitored access to the safe where the cash from bar operations was stored. The Board … conducting cash counts or adding or removing cash from the safe. Bar committee members routinely paid for bar-related … payment. Conduct an audit of bar financial activity and report its findings to the Board. This audit should include …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Middle Island Fire District – Budgeting Practices (2013M-93)
… to their calculation to ensure that the District does not exceed the maximum amount which may be expended …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Lansing Fire District – Financial Condition (2013M-80)
… to December 31, 2012. Background The Lansing Fire District is a district corporation of the State, distinct and separate … the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners (Board) consists … the ensuing year’s appropriations, and total fund balance is projected to remain above 100 percent of the subsequent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… has two existing fire stations and is building a new fire station that is near completion. The Company’s revenue for … not adequately plan for the construction of the new fire station. Because the Company did not solicit competitive bids …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background … general fund budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not … only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsCUNY Bulletin No. CU-572
… and not entitled to any of the earlier increases (i.e., 1%, 1% and/or 2.5%). Agencies must review the spreadsheet … lump sum amount or broken down into raise periods (i.e. 4/20/YY- 4/19/YY). Detailed General Comments or a detailed … No. 908 . Checks issued to eligible employees who are now deceased should be returned with a completed Next of Kin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesCUNY Bulletin No. CU-571
… be processed in Pay Period 21C, paycheck dated January 19, 2017 Eligibility Criteria Adjunct employees in Bargaining … amount or broken down into raise periods (i.e. 4/20/YY- 4/19/YY). Detailed General Comments or a detailed worksheet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesCUNY Bulletin No. CU-509
… of new deduction codes for automatic Dues and Agency Shop Fees for employees in Bargaining Unit T4. Affected … Local 3, IBEW to establish payroll deductions for agency shop fees and dues for employees represented by Local 3, … Description 486 IBEW Local 3 Dues 487 IBEW Local 3 Agency Shop Fee The PayServ system will automatically assign agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3State Agencies Bulletin No. 1504
… for the 2016-17 deadlines for the following processes: Online Deduction, Tax and Direct Deposit Transaction Entry … Submission Miscellaneous Time Entry File Submission Online Earnings Transaction Entry Electronic Certification Submission Date Online Back End Split Entry Agency Procedure: Entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings … Library officials should review leave accrual records for full-time and part-time employees for compliance with applicable CBA terms and, if necessary, …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Medicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017
… home health care providers; $404,227 in overpayments for dental anesthesia claims that were reimbursed excessive …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2016-through-march-31-2017SUNY Bulletin No. SU-108
… Purpose To notify agencies of the new Earn Codes WIN, XWS, YWS and ZWS and provide instructions for processing … the payroll in their regular positions and will continue to be paid. New Earn Codes and Winter Session Payment … To notify agencies of the new Earn Codes WIN XWS YWS and ZWS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire Company’s financial … Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a … The purpose of our audit was to evaluate the Fire Companys financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialWelcome Center and Rest Area Planning and Implementation
… plan for highway facilities for the traveling public, and whether the capital projects are properly planned and implemented. The audit covered projects on the Department’s plan between January 1, 2014 and May 19, 2017, and subsequent work completed by the … plan for highway facilities for the traveling public and whether the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… and offsetting the amount of cash the Authority would draw from the State by this amount. 60457 DS Offset – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1