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Comptroller’s Fiscal Update: Review of the SFY 2013-14 Executive Budget Amendments and Impact of Federal Sequestration, March 2013
On February 21, the Executive submitted final amendments to the proposed budget, to supplement the 21-day amendments previously released.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-amendments-2013-14.pdfTown of Bennington – Town Clerk (2013M-319)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the 2010 Census. The Town … did not record all receipts in the cash receipts journal and did not deposit amounts collected in a timely manner or …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319United HealthCare – Empire Plan Drug Rebate Revenue
… To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service … with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueState Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to … Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTuition Assistance Program – State Financial Aid Program at Barnard College
… Education’s Rules and Regulations when certifying students for State financial aid. Background Founded in 1889, Barnard … social sciences and natural sciences. Annual tuition for full-time students is approximately $44,300 per year. The … TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… These ineligible costs included $624,868 in personal service costs and $149,254 in other than personal service costs, as follows: $194,438 in lump sum bonuses that …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualTown of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Briarcliff Manor Union Free School District - Procurement (2020M-173)
… District (District) officials used a competitive process to procure goods and services. Key Findings District officials generally used a competitive process to procure goods and services. However, they did not … found that District officials used a competitive process to procure the goods and services. While District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Saranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfMount Pleasant Blythedale Union Free School District - Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-pleasant-blythedale-union-free-school-district-2022-86.pdfFiscal Stress Monitoring System Results for Municipalities - Three Year Review
This report examines and summarizes notable trends in the fiscal scores of all New York counties, cities, towns and villages regardless of their fiscal year end
https://www.osc.ny.gov/files/local-government/publications/pdf/threeyearsfsms0916.pdfBoquet Valley Central School District – Procurement (2021M-132)
Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/boquet-valley-2021-132.pdfGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwood-lake-2021-147.pdfReview of the Financial Plan of the City of New York, February 2021
The economic, social and budgetary fallout from the COVID-19 pandemic in New York City has been unprecedented, while the loss of life has been unimaginable.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2021.pdfReview of the Financial Plan of the City of New York, December 2020
The economic, social and budgetary fallout from the COVID-19 pandemic in New York City has been unprecedented, while the loss of life has been unimaginable.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2021.pdfFiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018
This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages for their fiscal years ending (FYE) in 20
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/fsms-results-for-munis-common-themes-fiscal-year-2018.pdfThe Foreclosure Predicament Persists
While trends in both new foreclosure filings and the total number of pending foreclosure cases indicate that the problem is far from resolved, there are small s
City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately … and the Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… Purpose of Audit The purpose of our audit was to evaluate controls over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 … The purpose of our audit was to evaluate controls over fuel and the management of the Towns vehicle fleet for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312