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Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … of DeWitt Town officials effectively managed the Planning and Zoning and Recreation Departments cash collections …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281

Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)

… The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four elected members and a Town Supervisor. The Town’s 2012 budgeted operating … expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168

Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)

… purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period January 1, 2012 … The Town of Cayuta is located in Schuyler County and has a population of approximately 600 residents. The Town … The purpose of our audit was to review the Boards oversight and the Towns cash receipts and disbursements processes for …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6

DiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports

… the state’s economy, as fewer visitors means less spending and a smaller number of jobs in hotels and restaurants. The impact is most acute for areas near the … “Federal policies are driving foreign travelers away and taking billions in tourism spending and harming our …

https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exports

Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)

… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides … to all of New York’s cities (other than New York City), and towns, as well as nearly all 1 villages. While AIM … are made at various times throughout the year, towns and villages receive their AIM payments annually in …

https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tma

Village of Medina – Water and Sewer Billing and Collections (2026M-27)

… Village Clerk-Treasurer (Clerk-Treasurer) ensure water and sewer user rents and fees (charges) were accurately billed, collected and deposited? Audit Period April 1, 2023 – May 13, 2025 … Village Village ClerkTreasurer ClerkTreasurer ensure water and sewer user rents and fees charges were accurately billed …

https://www.osc.ny.gov/local-government/audits/village/2026/08/07/village-medina-water-and-sewer-billing-and-collections-2026m-27

Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)

… benefits. This booklet explains some of those benefits and the services available to you as a member of our system, … (service retirement benefits) if you meet the service and age requirements; Benefits you may receive if you become … plan booklet describes the benefits available to Tier 1 and 2 members who elected coverage under the Legislative and …

https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80

Fraud Prevention and Detection

This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.

https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdf

LGAC - Directors and Officers

The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.

https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdf

Accounting and Reporting Manual

Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries

https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdf

Accounting and Reporting Update

This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).

https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdf

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