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Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… and collects fines and fees that are due for parking violations. This audit covered 262,765 cases with outstanding … red light camera, bus lane camera, and school zone camera violations. DOF’s responsibilities include generating and mailing notices of violations, collecting the amounts due, and adjudicating …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsCity of Yonkers – Budget Review (B24-6-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … officials’ continued practice of using debt to pay for recurring costs is imprudent. Our review determined …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6State Agencies Bulletin No. 879
… Office of Employee Relations, the above titles will be moved from NYSCOPBA to UUP effective 1/29/09. A new … has been created and new earnings programs have been set up to be used with these titles upon movement to UUP. … Program 68U Lifeguard UUP OSC will automatically end date the current Dues (Code 215) and Agency Shop Fee (Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesDivision of Housing and Community Renewal Bulletin No. DH-139
… Renewal of OSC’s automatic processing of the April 2025 increases to Location Pay and to provide instructions … and DC37, provides for increases to Location Pay for April 2025. Effective Dates: The increases to Location Pay and … effective date and check date: Pay Cycle/Pay Period Type 2025 Effective Dates Check Dates Administration 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… track, inventory and safeguard IT assets acquired or in use during the audit period. Although the board-adopted … inventory was decentralized with multiple individuals and a service provider maintaining inventory records, which … which water outlets they exempted from sampling and how they would be secured, and what remedial actions were …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Clerk (Orange County) The former clerk did not properly account for, report, deposit, record and remit all … property. However, the treasurer did not provide the bank used to hold court and trust money with an itemized list … secure PPSI. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores
… on financial indicators including year-end fund balance, cash-on-hand, short-term borrowing, fixed costs and … 2021. The percentage of local governments showing low fund balance in FYE 2021 was 5%, down from 14.1% in FYE 2019. A …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… 28 and July 31. DiNapoli’s office evaluated the fiscal health of 519 villages, which predominantly have a fiscal year ending on May 31, based on self-reported data for 2022. The scores also cover the 17 cities with … List Complete List of Fiscal Stress Scores Data Files FSMS Search Tool Tool Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: New State Funds Open Door for MTA to Ease Debt, Build Stronger Future Budgets
… New sources of recurring revenue in the state’s final budget and other aid, including expected revenue from congestion pricing, give the Metropolitan … billion by 2028. By 2023, the MTA expects 17.9% of its revenue will go toward debt payments and peak around 19.5% in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-new-state-funds-open-door-mta-ease-debt-build-stronger-future-budgetsTown of Steuben – Transparency of Fiscal Activities (S9-25-39)
… agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Payroll Improvement Project Bulletin No. PIP-018
… 6 Calendar Year Tier 6 OT by Calendar Year V17 RTR Memo CP NYT/NBE/NYEAFT/BEF 285,000.00 NYC Plans Pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement vouchers charging advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, … through 2015-16, the Board adopted budgets that resulted in operating surpluses each year ranging from $216,000 to … to commute from home to work, which was not provided for in a written agreement. The District reimbursed an ineligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedOtego-Unadilla Central School District – Financial Condition (2013M-84)
… audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $21.2 million. Key Finding … increases even though the District had funding surpluses for four of the last five completed fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Campbell-Savona Central School District -- Budget Review (B2-14-11)
… which is at least $1.1 million short of the District’s projection. District officials underestimated State aid in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… the Village’s financial condition and its accountability over the water and sewer funds for the period June 1, 2012 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityBolton Central School District – Financial Condition (2013M-58)
… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings … Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … the Clerk-Treasurer’s records and reports, as required. As a result, the Board’s ability to monitor the Village’s financial affairs and financial condition is inhibited. Key Recommendations Maintain proper accounting …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Tupper Lake Central School District – Records and Reports (2021M-14)
… Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14