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City 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-b24-6-9Town 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-2State 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-employeesTown 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-19Village 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)
… 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-161Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, … and/or loss. Officials did not: Monitor compliance with the District’s acceptable use policy (AUP). Adequately manage … and implement procedures to monitor compliance with the AUP. Develop written procedures for managing system …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of North Greenbush – Town Clerk (2017M-132)
… complete report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … collected in a timely and accurate manner. Key Findings The Clerk did not record, deposit, disburse or report all … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded …
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)
… 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-216Valhalla Union Free School District – Network User Accounts (2022M-26)
… has in place for the process to communicate employee change in status to the IT vendor to ensure access to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Dutchess 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-142City 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-b24-6-7City of Newburgh – Budget Review (B23-6-9)
… the budget decreases the fund balance that is available to cover unforeseen circumstances. The City has also … services appropriations with insufficient amounts to cover expenditures. As a result, the appropriation for …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9City 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-b23-6-6VendRep System Guide for Vendors
… System The VendRep System is a web-based application for the creation, completion, certification, and review of … Questionnaires by the vendor, which are available for review by authorized New York State Contracting Entity … when engaging in business with the State of New York for contracting purposes. Back to top System Roles Users are …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsAnnual 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.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
Maximizing Incentives for Individuals With Disabilities (Follow-Up) (2023-F-33)
To determine the extent of implementation of the four recommendations included in our initial audit report, Maximizing Incentives for Individuals With Disabilities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f33.pdf