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Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsCity of Olean – Budget Review (B17-1-3)
… The City's preliminary budget complies with the property tax levy limit set by statute. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… today announced a new reduction in management fees for the state’s 529 College Savings Program’s Direct Plan. It is the fourth fee reduction since 2009 for Direct Plan account holders across the state. New York’s … than $524 million to help parents across the state pay for college this year,” said DiNapoli. “The latest reduction …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planTown of Lyndon – Purchasing (2013M-149)
… through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is governed by a five-member elected Town Board, which … such approval. The Highway Superintendent indicated that he obtained quotes for certain purchases, but did not retain …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149City of Troy – Budget Review (B5-16-15)
… and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Deerpark – Budget Review (B17-6-17)
… expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Statistical and Information
… financial statistics for New York State local governments. The data consists of statistical tables on revenues, … and joint activity in the State. This data is comparable to the data that appears on the Open Book website . … real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt from Municipal Debt …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationTravel Advisory No. 5
… 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) . Agencies are now required to retain documentation supporting Travel and Expense … transactions for six years. Online agencies are required to use the attachment feature in the SFS to store electronic …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Long Beach – Budget Review (B23-7-3)
… and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Suffern – Budget Review (B17-6-8)
… expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Boylston – Procurement (2021M-56)
… used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, … Recommendations Use competitive methods to procure goods and services, including professional services. Review and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Campbell-Savona Central School District – Budget Review (B2-16-6)
… accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Accounts Payable Advisory No. 15
… vouchers to OSC using SFS must also be designated and recorded in OSC’s Contact Database as a “State Agency – … the designated individuals authorized to sign vouchers and their original signatures. With the implementation of … minimum, the original signatures of the Voucher Authorizer and department head or authorizing designee approving those …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersMiddleburgh Central School District – Financial Condition (2013M-206)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. … had knowingly generated surpluses in the past to prepare for economic difficulties, they have come to rely on using …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206East Moriches Union Free School District -- Budget Review (B7-16-3)
… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are … down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately … completely, agencies should verify that the following is in place: SFS funds should have sufficient cash balance to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… Investigation, the New York State Department of Financial Services and the New York State Department of Taxation and …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackHow the Program Works – Contribution Stabilization Program
… deficiencies, previous amortizations, incentive costs and prior years’ adjustments. NYSLRS establishes graded rates … If you are both an Employees’ Retirement System (ERS) and Police and Fire Retirement System (PFRS) employer, you may choose to …
https://www.osc.ny.gov/retirement/employers/csp/how-program-works