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Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network (2017-S-43)
To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and, if not...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s43.pdfTown of Dayton – Audit Follow-Up (2019M-221-F)
… condition and financial reporting. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five … including the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Hampton – Justice Court Operations (2013M-305)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately 940 residents. The Town is governed by a Town Board comprising the elected Town Supervisor and four …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
ScotiaGlenville Central School District Financial Condition Management and ExtraClassroom Activities 2017M288
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementSelected Employee Travel Expenses (2012-S-136)
The audit at the College is part of a statewide initiative to determine whether the use of travel monies by selected government employees complies with rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s136.pdfUnclaimed Property Relating to Pawn Brokers
Unclaimed property subject to Section 1301 of the Abandoned Property Law includes any surplus monies resulting from the sale of personal property by the pledgee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/pawn-brokers.pdfComptroller’s Fiscal Update: Analysis of 21-Day Executive Budget Amendments, February 2010
The Executive Budget released in January 2010 proposed to roll the projected $500 million current year General Fund deficit.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-amendments-2010-11.pdfVillage of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and $153,000, respectively. Key … Use general and water surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58CUNY Bulletin No. CU-554
… employees in the NYS Bargaining Units: CC, CD, S6, SB, SE, SF, SJ, SM, SP, ST, SU, SV, SW, SX, SZ, T3, T9, TE, TG, … U3, U6 Background Pursuant to the Collective Bargaining Agreement for Classified Staff White Collar and Blue Collar … Local 306 and NYSNA approved during the 06/27/2016 Board meeting and a memorandum dated 8/4/16 from Carmelo Batista, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-554-cuny-blue-and-white-collar-ratification-bonus-paymentSullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made appropriate and accurate employee separation payments.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sullivan-co-boces-2021-171.pdfPine Valley Central School District –Financial Management and Procurement (2014M-36)
… with statutory requirements. The District’s reserve policy does not address the need for maintaining certain reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementFinancial Outlook for the Metropolitan Transportation Authority
The Metropolitan Transportation Authority’s (MTA) July 2023 Financial Plan projects the budget for all five years through 2027 will be balanced.
https://www.osc.ny.gov/files/reports/pdf/report-9-2024.pdfThe Annual Financial Report (AFR) Modernization Project
The Annual Financial Report (AFR) Modernization Project Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-moderization-project-06-10-20.pdfFiscal Stress Monitoring System Interpreting The Lists
Fiscal Stress Monitoring System Interpreting The Lists
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/InterpretingLists.pdfHow to Use the Audit Search Tool
How to Use the Audit Search Tool
https://www.osc.ny.gov/files/local-government/audits/pdf/auditsearchtoolinstructions.pdfVillage of Monticello – Board Oversight (2016M-337)
… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $12.2 million. … of consecutive estimated readings before an actual water meter reading was done or address how water accounts should …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … debt 17,529,560 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) … of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Honeoye Central School District - Information Technology (2019M-9)
… security policies and procedures to safeguard IT assets. Employees stored personal data, such as photos, videos and … with the District’s policies related to personal use of IT assets. Provide periodic IT security awareness training … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required … by School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or … any of the 35 charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activities