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City of Ogdensburg – Budget Review (B3-16-20)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … borrowing $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing for operating …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20DiNapoli Report Looks at Foreclosure Impact on Local Governments
… budgets when property values decrease, tax bases shrink and crime jumps. “Our communities are paying a big price when … said. “We must continue efforts to help homeowners and implement solutions that support local governments’ … drawn out the process, increasing costs for individuals and municipalities. This is particularly problematic when it …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsAdequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… on the financial operations of local governments across New York State. Some local governments have seen little to no impact …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… on the financial operations of local governments across New York State. Some local governments have seen little to no impact …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Charlotte Valley Central School District – Financial Condition (2013M-232)
… is located in seven towns within Delaware, Otsego, and Schoharie Counties. The District is governed by the Board … the District’s finances. However, the Superintendent and the Board did not develop reasonable budget estimates. … actually needed due to the operating surpluses in 2008-09 and 2009-10 (totaling $1,155,011). This resulted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Audit of the Tuition Assistance Program at Dowling College
… whether Dowling College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded … Founded in 1955, Dowling offers Bachelor’s, Master’s, and Doctoral degrees in several disciplines through Dowling’s …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeSelected Aspects of Bus Procurement
… try to replace buses on a 12-year cycle but were unable to do so due to the lack of Capital Program funding. As a …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) were properly calculated and adequately documented pursuant to the State Education … education services to children between the ages of three and five who live in New York City as well as Westchester, Nassau, and Suffolk counties. Pursuant to New York State's Education …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualIX.7.A Funds – IX. Federal Grants
… receives an award from a Federal agency and they currently do not have an existing fund within that Major Fund range …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… [pdf] , Orleans [pdf] , Oswego [pdf] , Rensselaer [pdf] and Westchester [pdf] Counties. Purpose of Audit The purpose … if counties are controlling inmate hospital costs and paying the appropriate rates for the services provided … county officials can negotiate rates with hospitals and providers to lower outpatient costs. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Lewis County – County Bridge Maintenance (S9-13-3)
… 31, 2011. Background The County covers 1,274 square miles and has approximately 27,000 residents. The County is … Highway Department is responsible for the maintenance and monitoring of bridges. This Department includes a Highway Superintendent and a contracted professional engineer, both who are directly …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Rockland County – Budget Review (B22-6-9)
… reasonable. The 2023 proposed budget includes County sales tax revenues of $261 million, which is a decrease of … fund balance. The County’s proposed budget includes a tax levy of $144,140,465. Key Recommendations County officials should reassess whether budgeted sales tax revenues are realistic and, if not, increase the sales …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the exception of the payroll account, accurate. The … official who was not independent of recording cash and journal entry transactions. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… personnel who use IT resources, including the importance of physical security and protection of personal, private, sensitive information (PPSI). Develop a … School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141