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DiNapoli Releases Analysis of 2022-23 Enacted State Budget
… the $220.5 billion enacted state budget for State Fiscal Year (SFY) 2022-23, according to an analysis released today … some of the new spending will be temporary, much of the year-over-year growth will be for new initiatives and more …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetCity of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized … in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… Click here to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, version … Guide to Financial Operations REV. 12/22/2014 … To view or print a PDF file you need the Adobe Reader® version 5 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualVillage of Port Dickinson – Financial Condition (2014M-154)
… Purpose of Audit The purpose of our audit was to assess the Village’s … developed a long-term financial plan. Key Recommendations Do not continually rely on one-time revenue sources, such as …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Oversight of the Clean Water State Revolving Fund
… Objective To determine if the Environmental Facilities Corporation (Corporation) is adequately overseeing the Clean Water State Revolving Fund … collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundTown of Saranac – Town Clerk Operations (2019M-33)
… manner. Deposit all collections timely and intact. As of October 31, 2018, $843 in recorded cash collections had … The Board did not: Annually audit or obtain an audit of the Clerk’s records and reports. Based upon our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationVillage of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for … 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Use, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is collecting necessary data to make … 2021. About the Program On February 28, 2020, a case of coronavirus disease 2019 (COVID-19) was identified in a resident of a long-term care skilled nursing facility in King County, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataTown of Sanford – Claims Audit Process (2021M-189)
… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit 69 claims … State Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220City of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Selected Aspects of Accommodations for Passengers With Disabilities
… airport (and terminal) operators to be responsible for implementing and maintaining boarding accessibility. … A May 2007 DOJ publication established best practices for state and local government website accessibility. Key … accessibility because there is no option to format text for visually impaired people. PANYNJ did not have written …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesEnforcement of Commission Orders and Other Agreements (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations … our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27 ). About the Program … – and in some cases even lacks the equipment necessary to do so. Orders are, at times, ambiguous and lack time frames …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followTown of Morris – Justice Court Operations (2021M-66)
… report - pdf ] Audit Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, … made disbursements totaling $30,398. We reviewed a sample of 42 cash receipts totaling $7,307 and all disbursements … Recommendations There were no recommendations as a result of this audit. Town officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Town of Adams – Justice Court Operations (2020M-163)
… resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… would compound the challenges facing local governments, not-for-profit service providers and others. In several other … that drove the need for short-term borrowing in 2020 have not disappeared, the level of concern has diminished due to … received from short-term borrowing in SFY 2020-21 that is not expected in the coming fiscal year. State Operating Funds …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetTown of Willing – Justice Court Operations (2014M-377)
… 24, 2014. Background The Town of Willing is located in Allegany County and is governed by an elected five-member Town Board. The Town has one … the Justice’s records and reports and document the results in the Board minutes. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Virgil – Justice Court Operations (2015M-77)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2013 through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77