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State Agencies Bulletin No. 734
… of 31 in the Agency Law Enforcement Services Unit and 61 in the Security Supervisors Unit represented by Council … in Bargaining Unit 91 will be returned to Bargaining Unit 61 effective 6/28/07. Effective Date(s) Administration … of 2007 which implements the agreement between New York State and Council 82 provided for salary increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61City of Yonkers – Budget Review (B25-6-6)
… funding of $809.2 million for the Yonkers Public Schools (District) and $739.8 million for the City. The 2025-26 budget … Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6East Ramapo Central School District – Budget Review (B25-5-2)
… relies on at least $5 million of ARPA funding that will no longer be available to fund recurring expenditures. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2City of Newburgh – Budget Review (B24-6-9)
… City’s proposed annual budgets must be submitted to the State Comptroller for examination and recommendations. Key … expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is no assurance the State will …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9State Agencies Bulletin No. 1397
… the Line Number field. If applicable, update the Position Pool ID field on the Specific Information page by expanding the Education and Government … employee’s record. Deleting Position Pools If a Position Pool is no longer used by the agency and should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1397-reporting-line-number-and-budget-year-changes-fiscal-year-2015-2016State Agencies Bulletin No. 1461
… the Line Number field. If applicable, update the Position Pool ID field on the Specific Information page by expanding the Education and Government … employee’s record. Deleting Position Pools If a Position Pool is no longer used by the agency and should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1461-reporting-line-number-and-budget-year-changes-fiscal-year-2016-2017State Agencies Bulletin No. 1564
… is superseded by Payroll Bulletin No. 1564.1. Purpose To notify agencies of the automatic processing of refunds for … “NYS” who, in the current year, contributed earnings to a deferred compensation account and those earnings were later determined to be paid workers’ compensation benefits Background Under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1564-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials established … Determine whether Mount Pleasant Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of New Hudson – Tax Collection (2021M-2)
… deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax … were generally recorded and deposited accurately and in a timely manner, the Clerk did not: Remit collections to … deposited and remitted real property tax collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of North Greenbush – Town Clerk (2017M-132)
… - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… The District did not: Have proper documentation to support that a bus purchase totaling $121,928 was … is maintained. Provide the claims auditor with access to District’s financial application to verify availability of funds and ensure pricing matches …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Valhalla Union Free School District – Network User Accounts (2022M-26)
… from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. … unneeded network user accounts enabled on the network increases the risk of unauthorized access. Key … network users to periodically review network user accounts for necessity. Review the written procedures the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… the Interunit Budget Transfer Component must have a zero net financial impact across all budget lines. The Interunit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersVillage of Watkins Glen – Justice Court Operations (2021M-146)
… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Wayne Central School District – Property Disposal (2021M-161)
… officials disposed of District property in a proper and cost effective manner. Key Findings The Board and District … officials disposed of District property in a proper and cost effective manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Dutchess County – Contract Monitoring (2023M-142)
… ensured that contracted vendors provided services in accordance with contract terms, and that payments were … certain services with contracted vendors were provided in accordance with contract terms and payments were … budget reports detailing services rendered were provided in accordance with contract terms. In addition, department …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Annual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdf