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All My Children Day Care – Compliance With the Reimbursable Cost Manual

… of the claimed expenses. $301,014 in non-reimbursable salaries and fringe benefits for 2013-14, including $175,672 … to SED and OSC in support of agency administration salaries, and $13,906 in other non-allowable fringe benefit …

https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manual

Town of Wawarsing – Payroll and Leave Accruals (2013M-202)

… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202

Opinion 95-24

… "approved expenditures" is defined to include "only . . . new construction, reconstruction,   purchase of existing … structures, for site purchase and improvement, for new garages, for original   equipment, furnishings, …

https://www.osc.ny.gov/legal-opinions/opinion-95-24

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… place over the Town’s payroll and cash receipts processes for the period January 1, 2013 through April 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.2 million. Key Findings … the clerk to the Supervisor overpaid herself $13,940 for unauthorized direct deposits and inappropriate …

https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342

Opinion 88-7

… LOCAL FINANCE LAW, §165.00: Where surplus bond proceeds are available to pay debt service for purposes of a town … That opinion concluded that, where surplus bond proceeds are available to pay debt service on bonds issued for the … Finance Law relative to the use of bond proceeds that are not required for the object or purpose for which the …

https://www.osc.ny.gov/legal-opinions/opinion-88-7

City of Troy – Budget Review (B5-15-22)

… and expenditure projections in the City’s proposed budget for the 2016 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/2015/11/10/city-troy-budget-review-b5-15-22

Cost-Saving Ideas: Managing Your Travel and Conference Expenses

… training classes, generally you may only reimburse them for authorized expenses that they actually incur and are … to document their expenses and follow set guidelines for reimbursement, you can cut costs and mitigate the risk of … the Risks Your governing board should provide guidance for managing travel and conference expenses to avoid any …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expenses

Opinion 2010-1

… fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … fund the purchase of a portion of a parcel to be dedicated for park or recreation use) VILLAGE LAW § 7-730 (4): If a … a parcel of property, a portion of which is to be used for village offices and a portion of which would (1) be …

https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0

Opinion 2010-1

… fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … fund the purchase of a portion of a parcel to be dedicated for park or recreation use) VILLAGE LAW § 7-730 (4): If a … a parcel of property, a portion of which is to be used for village offices and a portion of which would (1) be …

https://www.osc.ny.gov/legal-opinions/opinion-2010-1

XI.7.B Repayment Agreements – XI. Procurement and Contract Management

… other third party. Generally, repayment agreements provide for the repayment of amounts expended from appropriations as … agreements are detailed in the appropriation language for the state funds being advanced. Pursuant to Section 40-a … of any appropriation made as an advance shall be available for expenditure until a written repayment agreement is …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreements

City of Yonkers – Budget Review (B17-6-10)

… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10

IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions

IV4C General State Charges

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-charges

State Comptroller DiNapoli Releases Audits

… Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality of information provided by OCFS, … placed constraints on the audit, including delays in and denial of access to records needed to evaluate the … (2017-F-28) (Follow-up) An initial audit released in September 2016 found OGS had made substantial progress …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-audits

City of Troy – Budget Review (B5-14-23)

… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … increases in revenues for the sewer fund’s 2015 budget do not appear reasonable. The water fund’s cash balance has …

https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 … specifying an official fee schedule, who is eligible for financial assistance, how past due accounts are to be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

Examination of Superstorm Sandy Expenses

As part of a series of examinations of Agency responses to Superstorm Sandy Sandy we sought to determine if the Division of Homeland and Security Services D

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expenses

Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)

… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and … over-estimated revenues for the years 2008 through 2012 by an aggregate of more than $126,000, which is more than a …

https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85

XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)

… including Standard Activities ( See Section XIX.2.C  for additional information on Standard Activities) and … Type is a way to identify groups of similar projects for consistent types of information to support reporting and … Description Justification AUDLA Audit – Landlord Leases For use in Lease Administration AUDRE Audit – Revenue Leases …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-control

Village of Monticello – Budget Review (B4-14-15)

… in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation fund, over $1.7 million for the water fund …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

City of Niagara Falls – Financial Management and Information Technology (2013M-47)

… 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square … The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …

https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47