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CUNY Bulletin No. CU-342
… as described above. OSC will update the increment codes on all existing subsequent rows, as long as the subsequent rows meet the update criteria. Note: All automatic updates will be made with the assumption that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesVillage of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Endicott – Budget Review (B4-15-11)
… in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42DiNapoli: Special Education Providers Shortchanging Special Needs Children
… their job and gave taxpayers results and a return on their investment. As we continue to audit these providers, it is my …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… when goals were not met. We also found: Required Annual Financial Disclosure Statements that are meant to help identify conflicts of … and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285How is an audit scheduled?
… Most of our audits of local governments are the result of a risk assessment process that takes into … and consider items that come to our attention such as the results of an analysis of financial and demographic …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledAudits
… Guides to Audits; and the entire audit report. See Reports for analyses on the State budget, finances, the economy and …
https://www.osc.ny.gov/state-agencies/auditsWhat is a Performance Audit?
… and Efficiency Audits which determine: whether the entity is operating economically and efficiently, the causes of … laws and regulations applicable to the program. … What is a Performance Audit …
https://www.osc.ny.gov/local-government/audits/what-performance-auditExternal Peer Review Results
… can receive a rating of pass, pass with deficiency(ies) or fail. The final report provided the Division a rating of …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsAudits of Local Governments: About Our Audits
… performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , … Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … completed an external peer review of the Division of Local Government and School Accountability [pdf] for the …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsUnderstanding the Audit Process
… The State Comptroller evaluates the operations of New York State …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureVillage of Unadilla – Budgeting (2013M-143)
… fund, $243,285 for the water fund, and $19,535 for the library fund for the 2012-13 fiscal year. Key Finding The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Financial Condition Audits
… Cities Counties School Districts Towns Villages … Find Financial Condition Audits for Cities School Districts Towns and Villages …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-auditsAudits of State Agencies and Public Authorities - Five-Year Listing
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2014 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist14-19.pdfDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… allegedly stole the public’s payments for water, sewer, tax and library fees until village officials noted there was …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Purpose of Audit The purpose of our audit was to determine if the Board provides adequate oversight of the District’s process for cash disbursements for the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… For a copy of the audit, visit: http://osc.state.ny.us/audits/allaudits/093012/11s13.pdf DiNapoli has identified … fraud and improper use of funds in a recent series of audits of special education providers. In addition to this … in stolen public funds. His office has completed 22 audits of preschool special education providers, finding …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-court