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Comptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2013-14, May 2014
Although U.S. and New York State economic growth softened in State Fiscal Year (SFY) 2013-14, tax collections showed signs of real improvement.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2013-14.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfState Agencies Bulletin No. P-972
Revisions to Direct Deposit Processing
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-972.pdfPersonal Income Tax and Property Tax
… whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as credits) … determine whether personal income tax refunds refunds and property tax credits ie School Tax Relief and Property Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not develop an online banking policy or procedures … when her electronic signature is applied to checks. The Board should ensure that all insurance claims are presented …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTowns’ Road Management Plans (2014-MR-2)
… During fiscal stress, towns often defer critical road infrastructure needs in order to fund daily services. However, preventive maintenance can extend road life and help towns save money. A long-term plan, adopted by the town’s board, is critical to support road maintenance efforts and can also help towns obtain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2City of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… to review the Town’s internal controls over the Justice Court’s (Court) financial operations and the Highway Department’s … $3.57 million. The Town has two elected Justices and two Court clerks with financial responsibilities related to Court … review the Towns internal controls over the Justice Courts Court financial operations and the Highway Departments payro …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mSodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. … Board of Fire Commissioners. District expenditures for 2016 totaled $108,631. Key Findings The Board maintained … his business and did not provide sufficient documentation for $6,934 in other questionable disbursements. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108College of Staten Island - Examination of Fast Track MK LLC
… an appropriate procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to … College submitted a $22,800 claim for payment, payable to Fast Track, to our Office for the brackets, support … an appropriate procurement for the goods provided by Fast Track and submitted an appr …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcTown of Porter – Capital Projects (2013M-352)
… of our audit was to review the Town’s capital projects for the period January 1, 2012 through October 9, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 adopted budget … taxes and finance operations. The Supervisor is accounting for $913,000 remaining from a “Host Community Fee” (HCF) …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Yeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2013. Background Yeled is a Brooklyn, New York-based not-for-profit organization that is authorized … Yeled also operates numerous other programs, such as Head Start, Infant/Toddler Early Intervention, and Women, Infants, … OTPS costs. The ineligible costs pertained to a Head Start program, an Early Intervention program, a portion of a …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the Education Law and the … Tuition Assistance Program (TAP) awards. Background Plaza College (Plaza) is a private postsecondary educational intuition … To determine whether Plaza College complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of … Service (Department) as required by the contract between United and the Department. The audit covered the period … To determine if United HealthCare remitted all drug rebate revenue to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest Susan E. Wagner Preschool: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualTown of Owego – Financial Management (2015M-179)
… the town’s financial condition for the period January 1, 2012 through December 31, 2014. Background The Town of … $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key … the towns financial condition for the period January 1 2012 through December 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, help … Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. The …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… contractor, Tri-State Snacks and Concessions (Tri-State), at Riverbank State Park, and whether Tri-State remitted the … and maintaining financial records. Tri-State owes Parks at least $10,485 in licensing fees and potentially as much as …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsLowville Academy and Central School District - Claims Audit Process (2019M-154)
… had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m