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Saratoga County – Financial Condition (2013M-235)
… by the County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the … 1, 2010, to $10.3 million at December 31, 2012 due, in part, to subsidizing Maplewood Manor. In fact, during this period, the general fund subsidized Maplewood …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Long Beach – Budget Review (B18-7-5)
… and expenditure projections in the City’s proposed budget for the 2018-19 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/2018/05/08/city-long-beach-budget-review-b18-7-5Caton No. 1 Fire District – Financial Oversight (2013M-262)
… operating surpluses and retained unexpended surplus funds totaling more than $270,000 or 169 percent of the … trends and/or actual results. Use the unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262City of Troy – Budget Review (B5-15-22)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Contract Advisory No. 21
… The Office of the State Comptroller, in conjunction with the Statewide Financial System (SFS), advises Agencies … Stabilization Note: Ensure Your Vouchers are Associated with a Contract, to provide guidance to Agencies in …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… opportunities, health, general prosperity, and economic welfare of the people of the State. The Allegany County … Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … reserve, is issuing debt to fund capital expenditures. Due to a change in accounting for retirement expenditures, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23City of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … the City took appropriate action on our recommendations in the budget review letter issued in March 2015. Background The City of Olean, located in …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Long Beach – Budget Review (B7-16-9)
… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Opinion 95-21
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … hearing to consolidate (19 Opns St Comp, 1963, p 64). If a proper petition is filed, however, the town board … "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, determines that …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Financial Management Practices
… To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the … areas of revenue collection, payroll, procurement, asset and equipment management, cash management, budgeting, and … watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… of the five recommendations included in our initial audit report, Improper Medicaid Payments for Terminated Drugs (Report 2019-S-45 ). About the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followTown of Sidney – Budget Review (B4-14-19)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Newburgh – Budget Review (B6-13-21)
… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… the Program In 1990, Congress created the MDRP to reduce state and federal expenditures for Medicaid prescription …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on source transactions against an award for Federal and State share if applicable, but are required … will get collected into the Project Costing module. For OSC cash managed projects the Contract that the Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesTown of Parma – Financial Management and Information Technology (2012M-96)
… 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, which comprises four elected … over the Town’s financial software application who is independent of the financial recordkeeping functions. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Yonkers – Budget Review (B17-6-11)
… funding of $590.7 million for the Yonkers Public Schools (District) and $563.6 million for the City. The 2017-18 budget …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the City took … our recommendations in the budget review letter issued in March 2016. Background The City of Olean, located in … fund balance to offset general fund expenditures in 2017-18, all of which will be used for recurring expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3