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Broome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding … sufficient levels of fund balance to support current and future operations or provide a mechanism to cover …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Mechanicville Housing Authority – Tenant Rents (2015M-246)
… Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… and make necessary adjustments to ensure that deficits do not occur and implement a plan to reduce current …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273VI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to … governed by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law §51 governs the movement of budget authority for interchange transactions except as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDiNapoli Releases August State Cash Report
… million over the Executive’s revised projections released in August, they remain more than $596 million below … were below Enacted Budget projections by $603.2 million and below August projections by $257.2 million. While the … because of payments for the Essential Plan Program) and Medicaid (up nearly $2.1 billion primarily from federal …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportCost-Saving Ideas: Evaluating Solid Waste Collection Options
… is the most cost-effective, evaluate different methods and estimate the cost of each option. The local government, … may include one or more large containers for solid waste in a centralized location. Transportation costs can make … may make it a lower cost alternative. Updated technology and improved management: Automated collection and the type of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsState Agencies Bulletin No. 572
… the agency. If there are any changes to the above fields for a transaction, the report entry will be Change . For changes, the "before" information and the "after" … is an addition to the page, the report entry will be Add . For additions, the "before" information will appear as blank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageScarborough Fire District – Board Oversight (2025M-117)
… 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial Report (AFR) submissions, and forward to April 30, 2025, to review Commissioners’ … oversee the District’s financial operations, policies were in place or that necessary reporting requirements were met. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117CUNY Bulletin No. CU-704
… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the … TP DC37 TJ DC37 TH DC37 CC DC37 CD DC37 TL DC37 TM DC37 TO DC37 TR DC37 TU DC37 TX DC37 U3 DC37 TY DC37 TK DC37 SF … approval to use the NY Paid Family Leave benefit. LOA/PFL- Leave of Absence/Paid Family Leave RFL/PFL- Return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveCity of Newburgh -- Budget Review (B18-6-12)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are … must be submitted to the State Comptroller for examination and recommendations. Key Findings The significant revenue …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Newburgh – Budget Review (B6-13-21)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2014 fiscal year are … for certain matters, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently … services that the Foundation could provide the School and increases the fee from 1 percent of total pupil revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348CUNY Bulletin No. CU-797
… employee’s paycheck stub or direct deposit advice. If the number of earnings codes exceeds 13, agencies should utilize …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-797-city-university-new-york-cuny-ratification-bonus-paymentIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS … created, agencies are able to start spending against the grant award via the project. As expenditures are recorded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewHarpursville Central School District – Financial Management (2013M-261)
… The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The District is governed … were approximately $16.1 million. Key Findings The Board and District officials did not ensure that fund balances were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261State Comptroller DiNapoli Releases Municipal Audits
… County) Although the clerk recorded, deposited, remitted and reported all tax collections, she did not always record … deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … in a timely manner. Town of Owasco – Financial Management and Procurement (Cayuga County) The board did not effectively …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Waterville Central School District – Criminal History Background Checks (2016M-23)
… determine if District officials performed proper criminal history background checks for the period July 1, 2014 through … Key Finding District officials properly performed criminal history background checks, which helped ensure the safety of … Waterville Central School District Criminal History Background Checks 2016M23 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksTown of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… Town of Addison’s (Town) progress, as of December 2022, in implementing our recommendations in the audit report … 2019. Background The Town is located in Steuben County and has a population of approximately 2,600. The Town is … by an elected Town Board composed of a Town Supervisor and four Board members. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-f