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XIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededCarthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-932018 Financial Condition Report – 2018 Financial Condition Report
… from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year … challenges loom on the horizon. Federal grants, one of the State’s primary revenue sources, make up more than one … services. I will continue to report on the fiscal impacts of federal actions and to speak out in defense of our State’s …
https://www.osc.ny.gov/reports/finance/2018-fcrTown of Maine – Justice Court Operations (2016M-358)
… controls over the Justice Court’s financial activity for the period January 1, 2015 through August 5, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Village of Mayfield – Water and Sewer Operations (2017M-28)
… determine whether the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Richfield Springs Central School District – Financial Condition (2014M-83)
… audit was to examine the District’s financial condition for the period July 1, 2012 through January 28, 2014. … The Richfield Springs Central School District resides in two towns in Herkimer County and four towns in Otsego … with approximately 500 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $11.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Little Falls City School District - Financial Condition Management (2019M-67)
… effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through … reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Office of Children and Family Services (OCFS): Management of Energy Consumption (Follow-Up) (2014-F-18) An initial … achievements can be measured appropriately. Department of Environmental Conservation (DEC): Selected Aspects of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-7
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus … not from the surplus bond proceeds. File No. 3046 relied in part on section 165.00 of the Local Finance Law relative … purposes, except as otherwise provided by law, could, in the board's discretion, either be kept upon deposit and …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Comptroller DiNapoli Releases Audits
… manufacturers. Of the initial audit’s 12 recommendations, two were implemented, eight were partially implemented, and two were not implemented. Office of Addiction Services and … implementing one recommendation and not implementing the two others. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsWestchester County - Financial Condition (2018M-151)
… effectively managed the County's financial condition to ensure the sustainability of current and future … over the last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit … during the audit period, from $180.2 million in 2013 to $83.7 million in 2017. A debt service obligation of $159.8 …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Chautauqua County – Investments and Payroll (2016M-147)
… The Director of Finance did not always invest funds in accordance with the County’s adopted investment policy or … investment program to ensure that all investments are made in the County’s best interests and are in compliance with adopted policies and GML. Consult with the …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesApplying for Previous or Military Service Credit – Article 14 Benefits
… request (which must be received before your effective date of retirement) to our Member & Employer Services Bureau. Include as much information as you can about the period of employment for which you are seeking credit. We will …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report … was appropriately paying out-of-state providers for ambulatory surgery services provided to New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… the District needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the … by $6.3 million, or 4.5 percent. Officials did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive balance is enough to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementCanton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through … within budgeted appropriations. The Board reviewed budget-to-actual comparison reports throughout the year to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
Village of Mount Morris Treasurers Office 2013M65
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92