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Total Spending – 2022 Financial Condition Report
… the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, which … the Rate of Inflation Over the Past Five Years Compared to the prior year, State spending increased $22.8 billion …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingRural Roundtable
… Agriculture & Rural Communities A Profile of Agriculture in New York State (November 2024) Rural New … Deployment (July 2023) Empire State Development: New NY Broadband Program (July 2022) The Growing Role of Counties in Emergency Medical Services (March 2024) … List of reports for the Rural Roundtable …
https://www.osc.ny.gov/reports/rural-roundtableThe Securities Industry in New York City, October 2023
The securities industry saw record performance in 2020 and 2021, facilitated by lower borrowing costs and increased liquidity resulting partly from the federal government’s policy response to the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2024.pdfRockland County – Budget Review (B6-13-6)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2013 fiscal year are … has been experiencing financial condition difficulties in recent years. The general fund deficit has increased from … caused by operating deficits ranging from $11 million in 2009 to $29.2 million in 2011. In addition to the deficit …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 … compared to the same quarter last year, according to a new report issued by State Comptroller Thomas P. DiNapoli. April …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Village of Suffern – Budget Review (B18-6-4)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… The Town of Dresden is located in Washington County and has a population of approximately 650 residents. The Town … Town Board, which consists of the Town Supervisor and four councilpersons. Budgeted appropriations were $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor has not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is … duties and compensating controls have not been established to mitigate this weakness. The Board did not require claims …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232State Agencies Bulletin No. 1436
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2015. Legal Reference Pursuant to Internal Revenue Code Section 61, certain fringe benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015State Agencies Bulletin No. 1522
… through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and … increase the employee’s compensation. Tax Information CFR is subject to all applicable withholding taxes. The CLEFR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… These monthly sales tax collections are from the cash distributions made to counties and tax-imposing cities …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearVillage of Suffern – Budget Review (B23-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not developed a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Resources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsMaintenance, Inspection, and Testing of the Event Recorder System
… objectives of our audit were to determine whether the the Long Island Rail Road (LIRR) maintains and inspects its Event …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… Fire Department ("BMFD"), was sentenced today by U.S. District Judge Cathy Seibel to 12 months in prison for … April 2013. His election to that position also made him an officer of the Briarcliff Manor Fire Council, which oversees … office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… To effectively manage your local government’s capital assets, you must develop a long-term plan. The plan … developing a structured approach for assessing and funding capital assets, you can help avoid the unexpected, such as … road or building closures or cost overruns. Benefits of Capital Planning Multiyear capital plans allow you to: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsLead Contamination of State Armories
… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate controls to ensure all armories are tested for lead and are remediated … contact and can result in growth disorders as well as damage to the nervous system, kidneys, and reproductive …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and are originated by the State agency. OSC BSAO is responsible for accurate recording of all operating and … 36310 -700.00 22118 Federal Funds Operating Transfers have additional requirements that must be met. See Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersMaintenance and Inspection of Event Recorder Units (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in … is a public benefit corporation chartered by the New York State Legislature. MTA’s New York City Transit (Transit) is …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-follow