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About this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportUpstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate … timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the … July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), central New York’s only …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesXV.6.B Negative Payroll Balances – XV. End of Year
… Agencies must be attentive in monitoring this report for negative balances and be especially diligent in the … should also be proactive in addressing and correcting all negative balances as soon as possible. Note: An analysis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesState Agencies Bulletin No. 278
… to report overtime worked due to events of September 11, 2001 Affected Employees Employees in Executive Agencies who are working overtime due to events of September 11, 2001 Effective Date September 11, 2001 Background Agencies have requested that earn codes be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11State Agencies Bulletin No. 1474
… Purpose To inform agencies of OSC’s automatic processing of the … (DMNA) Deficit Reduction Plan (DRP) created pursuant to Section 7 Part A of Chapter 491 of the Laws of 2011 and … actual deficit reduction plan reductions will be repaid to the employee in equal biweekly installments over 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationOpinion 2000-17
… becomes effective, the town board shall require the town engineer, or an engineer employed for that purpose, to prepare and file with …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… [ read complete report - pdf ] Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) … adequate oversight of financial operations. Key Findings The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw provisions and good …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVillage of Catskill – Accounting Records and Reports (2024M-66)
… complete report – pdf] Audit Objective Determine whether the Village of Catskill (Village) Clerk-Treasurer maintained … accounting records and timely reports. Key Findings The Clerk-Treasurer did not maintain complete and accurate … did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… complete report - pdf] Audit Objective Determine whether the Fonda-Fultonville Joint Wastewater Board (Board) provided … and reported and money was safeguarded. Key Findings The Board did not: Act in accordance with the inter-municipal agreement. Ensure that the former …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightUse of Vendor-Supported Technology
To determine whether the Niagara Frontier Transportation Authority was complying with requirements to maintain its systems at vendorsupported levels
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOpinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Accounts Payable Advisory No. 68
… provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office … provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesRocky Point Union Free School District – Overtime (2021M-80)
… officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs. … costs. District officials did not: Adopt written policies to ensure all overtime hours were preapproved, incurred only … procedures. Adequately monitor the overtime budget to ensure that sufficient appropriations were available for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… complete report - pdf ] Audit Objective Determine whether the Village of Remsen (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The Clerk-Treasurer did not maintain adequate records and …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Oneida City School District – Information Technology (2020M-80)
… complete report - pdf ] Audit Objective Determine whether the Oneida City School District’s (District) network was adequately secure to protect the student information system (SIS) against unauthorized use, access and loss. Key Findings The District’s network was not adequately secure to protect …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… finances. Key Findings The Treasurer did not record all financial activity using proper accounting procedures. As … Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Abandoned Property
… Legislative Program Legislative Session 2021-2022: Abandoned Property – Signed into law on November 22, 2022 as Chapter …
https://www.osc.ny.gov/legislation/abandoned-property-0Accounts Payable Advisory No. 59
… Subject : The Prompt Payment Interest Calculator Tool was updated to reflect the 6% interest rate that is effective on July 1, 2026. Agencies should use this updated version going forward to accurately calculate prompt … The Prompt Payment Interest Calculator tool has been updated for agencies to input the payment method ie check ACH …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/59-prompt-payment-interest-calculator-toolJamestown City School District – Fund Balance and Reserves (2022M-97)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129