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Local Government Financial Data Sources
… Data Type Class of Local Government Sources Debt, Revenue, Expenditure, …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesTown of Burke – Fiscal Oversight (2016M-277)
The purpose of our audit was to review the Boards oversight of selected financial operations for the period January 1 2015 through June 30 2016
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Campbell-Savona Central School District -- Budget Review (B2-14-11)
… in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been … deficit obligations are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Operational Advisory No. 15
… (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash … – State Revenues and Appropriated Loan Receivables Section 10 – Cash Advances A – Cash Advance Overview B – Establishing … the Guide to Financial Operations , Chapter VII, Section 10 . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesMWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedSupplemental Payments to Executive Employees
… referral center providing high-quality advanced health services to the residents of the Hudson Valley and the … data through the Public Authorities Reporting Information System (PARIS), which is an online data entry and collection system maintained by the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… budget authority between budgets within a single Business Unit. Each budget entry in the Budget Transfer Component must … budget entry types for Budget Transfers within a Business Unit: Apportionment – An apportionment is the movement of a … the budget bill does not specify 1) a particular business unit and department, such as those under the MSC01 business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… the preparation of financial statements prepared on both a budgetary and GAAP-basis of accounting, subject to … Preparation of Financial Statements The General Ledger is the basis for financial statement preparation. It consists … shall be made by agency, by program, and by fund type, where practicable. In addition, For Personal Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewOpinion 2004-1
… of fees in General Municipal Law §209-b(4) applies to all emergency rescue services provided by an emergency … General Municipal Law §209-b authorizes fire districts to organize within their fire departments and fire companies … or company (General Municipal Law §209-b[1][a]). Pursuant to section 209-b(1), the squad is authorized to render …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Division of Housing and Community Renewal Bulletin No. DH-82
… of OSC’s automatic processing of the October 2016 Rent Regulation Services Unit (RRSU) LLS payment and provide … automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing … of OSCs automatic processing of the October 2016 Rent Regulation Services Unit RRSU LLS payment and p …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-82-october-2016-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-84
… prior increment code in the Incr. Code field. Control-D Reports Available After Processing After the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-84-april-2017-district-council-37-dc37-longevity-lump-sumYates County – Court and Trust Funds (2025-C&T-1)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … officials established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… County. The Board of Fire Commissioners consists of five elected members. The District’s general fund budget … meetings. However, because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot verify if it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Mid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed on Mid Island’s CFR …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… in our initial audit report, Controls Over Vehicle Use and Transportation-Related Expenses (Report 2019-S-37 ). … the Program The Department is composed of a central office and 11 regional offices across the State, of which 10 operate … a centralized procurement contract (Contract), negotiated and entered into on behalf of the State by the Office of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followControls Over Selected Expenditures
… Purpose To determine if the Office of Victim Services' (OVS) internal controls ensure that … mission is to provide compensation to innocent victims of crime and their families in a timely, efficient, and … to fund direct services to crime victims through a network of community-based Victim Assistance Programs (VAPs); and to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… the Program Cantalician is an SED-approved, not-for-profit special education provider located in Depew, serving students … Erie, Genesee, and Niagara counties. Cantalician provides special education services to children with disabilities who are between the ages of 3 and 5 years. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualXVII.1 Overview – XVII. Lapsing Appropriations
… this topic, visit job aid "Lapsing Action by Transaction Type" published to SFS Coach. SFS Coach is accessible from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal Reports (CFRs) were … Manual). The audit covered expenses reported on NYSARC Rockland’s 2020 and 2021 CFRs for the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manual