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Identifying Fiscal Cliffs in New York City’s Financial Plan
… updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time funding for some …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overState Agencies Bulletin No. 952
… agencies of the automatic processing of Social Security and Medicare tax withholding refunds related to Military … Military Stipend earnings exempt from Social Security and Medicare taxes. OSC will automatically issue refunds for … for whom wages were not exempted from Social Security and Medicare tax withholdings for the paychecks issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraTown of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … Town officials did not consider the aggregate amount to be expended for storm water remediation projects that … Recommendations Consider the aggregate amount projected to be expended for the same or similar type of work when …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Barker Central School District – Purchasing (2016M-208)
… Background The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of Hempstead in Nassau County. The District, … officials did not perform a cost-per-meal analysis and the District’s productivity level for meals per labor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialEastchester Union Free School District – Financial Management (2016M-59)
… through November 6, 2015. Background The Eastchester Union Free School District is located in the Town of Eastchester, … update the plan on an ongoing basis. … Eastchester Union Free School District Financial Management 2016M59 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Town of Arietta – Budgeting (2016M-308)
… June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. … Budgeted expenditures totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The Supervisor maintained two accounting systems for the Town's funds that were not set up to properly account …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Fire Company No. 1 is a volunteer organization located in the Town of Stockport, Columbia County, which contracts … and submit formal monthly and annual financial reports in 2013 and 2014. The Executive Committee has not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mJefferson Central School District – Fund Balances (2015M-236)
… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Opinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … ". . . municipal corporations and districts shall have power to enter into, award, cancel and terminate agreements … In reaching the above conclusion, we are mindful that the Attorney General in Opn No. I 89-26 has concluded that a …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 96-13
… workers and the State Employees' Retirement System. You ask whether a person may simultaneously participate in, …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background … that ATC reports to SED on its annual CFR. To qualify for reimbursement, ATC’s expenses must comply with the criteria … to special education providers on costs eligible for reimbursement, the documentation necessary to support these …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… Park City Authority discretionary spending was appropriate and necessary. Our audit covers the Authority's two fiscal … Law to address "substandard, insanitary, deteriorated and deteriorating conditions" on the Lower West Side of … was charged with the duty "to plan, create, coordinate, and maintain a balanced community of commercial, residential, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingState Agencies Bulletin No. 170
… is the effective date of the status change. The system does not automatically insert an end date for employees going …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorCUNY Bulletin No. CU-625.5
… no longer be allowed to process union dues deductions via direct entry into PayServ for those unions that submit … modify their membership or dues status. Questions Please direct inquiries to the payroll deduction mailbox. … To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payroll