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State 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-2016-2017

State Agencies Bulletin No. 1564

… compensation contributions in a current calendar year pay check for which an employee was later placed on workers’ … compensation contributions in a current calendar year pay check for which an employee was …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1564-new-york-state-deferred-compensation-plan-nysdcp-refunds-employees

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials … Determine whether Mount Pleasant Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Town of New Hudson – Tax Collection (2021M-2)

… New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax collections were generally recorded and deposited accurately and in a timely manner, the Clerk … of New Hudson Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and …

https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2

Town of North Greenbush – Town Clerk (2017M-132)

… report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and … 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-132

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… ensure claims were audited for accuracy and completeness. The District did not: Have proper documentation to support … required quotes for eight purchases totaling $106,212. The claims auditor did not: Audit claims for accuracy or … document compliance with competitive bidding statutes and the District’s purchasing policies and procedures. Obtain …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

Valhalla Union Free School District – Network User Accounts (2022M-26)

… accounts in order to help prevent unauthorized use, access and/or loss. Key Findings District officials did not … user accounts to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology … dates ranging from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26

VI.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-transfers

Village 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-146

Wayne Central School District – Property Disposal (2021M-161)

… and indicated they would take corrective action. 1 Wayne CSD – Financial Management and Property Purchase and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… and check collections totaling $161 were deposited in the bank and whether cash collections totaling $8,224 were … Law (Town Law). The Clerk also did not complete monthly bank reconciliations and accountability analyses (compare … help identify and correct errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

Dutchess 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-142

City of Newburgh – Budget Review (B23-6-9)

… Lower the estimate for the sale of metered water or pass a resolution to raise water rates prior to the adoption …

https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9

City of Yonkers – Budget Review (B23-6-6)

… estimates are not realized. The City plans to borrow up to $15 million for tax certiorari settlements in the …

https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6

City of Yonkers – Budget Review (B24-6-7)

… [read complete report – pdf] Purpose of Budget Review The purpose of our … determined that the City’s adopted budget for fiscal year 2024-25 and the related justification documents are in … of the City’s total outstanding debt has increased the annual debt service obligations by $23.4 million, or 30.2 …

https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7

City of Newburgh – Budget Review (B21-6-13)

… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … violation fines, sanitation user fees, sewer usage and sale of metered water. Based on projections, the health … the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue …

https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13

City of Yonkers – Budget Review (B21-6-8)

… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … million, such as fund balance, one-time State funding and sale of property, to balance its budget. The City could face …

https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8

Annual 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.pdf

AFR 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.pdf

First 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