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Watertown City School District – Procurement (2021M-176)
… sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … (92 percent of the District’s providers) and did not have written service agreements with three providers. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176City of Newburgh – Budget Review (B20-6-12)
… revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, … economic conditions and uncertainties. Under the proposed 2021 budget, the City will have exhausted at least 92.2 … revenue and expenditure projections in the Citys 2021 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12City of Troy – Budget Review (B20-5-11)
… been verified. The proposed refuse fund budget includes a change to the revenue model that the City has not previously …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11City of Lockport – Budget Review (B20-1-9)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … of $2.1 million and $5.5 million, respectively, which may not be attainable. In 2020 the City lost an arbitration … new firefighters each year from 2021 through 2023, but have not documented this in a written agreement with the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9City of Elmira – Audit Follow-Up (2017M-90-F)
… of Audit The purpose of our review was to assess the City’s progress, as of May 2020, in implementing our … the audit report released in August 2017. Background The City of Elmira (City) is located in Chemung County and has a population of …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fCity of Yonkers – Budget Review (B19-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Poughkeepsie City School District - Budgeting (2018M-226)
… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Plattsburgh City School District - Procurement (2019M-198)
… and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 purchase and public works contracts we reviewed … $1.1 million were procured in accordance with the District’s purchasing policies and statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110The Tourism Industry in New York City
… by the likes of Airbnb in New York City, have created a type of shadow hotel market. There are about 50,000 Airbnb …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityCity of Yonkers – Budget Review (B21-6-8)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … fund balance, one-time State funding and sale of property, to balance its budget. The City could face a shortfall of … revenue and $1.3 million for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8City of Newburgh – Budget Review (B21-6-13)
… located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 … by $442,000. Budgeted overtime funding for firefighters ($1.5 million) and police ($1.4 million) is likely underestimated by a total of at least …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Amsterdam - Budget Review (B21-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … certain significant revenue and expenditure projections in the 2021-22 proposed budget are not reasonable and other … are settled. The City’s proposed budget includes a tax levy of $6,059,017, which is within the limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5City of Lockport - Budget Review (B19-1-7)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City did not …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7City of Yonkers – Budget Review (B20-6-4)
… Under the proposed budget, the City will have exhausted 80.1 percent of its constitutional tax limit. We caution the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4City of Lockport – Budget Review (B21-1-9)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City appropriated $583,113 as a financing source in the 2022 general fund budget. For 2021, City officials …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9City of Troy – Budget Review (B21-5-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10City of Amsterdam – Budget Review (B20-5-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8City of Yonkers – Budget Review (B20-6-6)
… impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … impact the City of Yonkers financial condition in the current and future years …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Lackawanna City School District - Tuition (2019M-59)
… Recommendations Review tuition invoices to ensure charges are calculated correctly and supported. Address and resolve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59