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City of Amsterdam – Budget Review (B23-5-4)
… review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation funds …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Opinion 98-9
… for the collection of such fees and charges, or formulate rules and regulations for the collection thereof by the … the collection of such fees and charges or may formulate rules and regulations for the collection thereof by the … assessed against the properties within the district on an ad valorem basis (see 1993 Opns St Comp No. 93-26, p 46). …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-53
… fixed, however, may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local … of deputy supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board … additional salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 91-20
… emergency medical technicians [EMTs] or certified advanced emergency medical technicians certified pursuant to the provisions of article thirty of the public health law" (General Municipal Law, §122-b[1][f]; see also, … who are to provide the service (i.e., certified EMTs, or advanced certified EMTs). In addition, section 122-b provides …
https://www.osc.ny.gov/legal-opinions/opinion-91-20DiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… 2019 and its associated financial plan project a surplus of $2.6 billion in the current fiscal year, ending on June 30, which will be used to balance the 2019 budget, according to a … peak. More jobs were added in the boroughs outside of Manhattan than in any other expansion. The city’s …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedPayroll Improvement Project Bulletin No. PIP-008
… Purpose The purpose of this bulletin is to provide details on changes resulting from the upgrade of … Query Inventory will be updated as necessary. Agencies do not need to take any action to retain or update locked queries, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
Kenilworth Fire District No 2 Financial Activities 2017M17
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Town of Colonie –Justice Court Operations (2014M-114)
… of our audit was to assess internal controls over the Courts financial activity for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Altona Fire District – Claims Auditing (2016M-162)
… Town of Altona in Clinton County. The District is governed by an elected five-member Board of Fire Commissioners. … Key Findings Not all claims for payment were supported by documentation. Not all claims contained supporting … Key Recommendations Ensure that all claims are supported by adequate documentation prior to approving the claims for …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Lake Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in … was used to pay expenditures directly from the general fund checking account. The Treasurer has not filed an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Walden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96State Contract and Payment Actions in July and August
… In July and August, the Office of the State Comptroller approved 3,988 contracts for state agencies and public authorities valued at $7.0 billion and approved more than 5.1 million payments worth nearly … In July and August the Office of the State Comptroller approved 3988 …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustNYC Budget Benefiting From Strong Tax Collections
… in FY 2018 (the fastest in three years), boosted by a near doubling of capital gains and the strength of the city’s … are likely to exceed the city’s forecasts, at least in the near term, and recommends that the city increase its reserves …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the Town’s AFR. As of December 31, 2023, the Town had six bank accounts with combined cash balances totaling $784,762. … discrepancies between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Village of Hempstead – Budget Review (B17-7-6)
… of its taxing authority. The Village's ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… transactions will get collected into the Project Costing (PC) module. Once the contract that the grant award and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to … under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be held in the billing process systematically until such time that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicing