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City of Rensselaer – Accounting Records and Reports (2023M-26)
… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … Board (Board). Key Findings The Supervisor did not follow basic accounting practices by maintaining complete and … ledger, subsidiary revenue and expenditure ledgers or cash receipts and disbursements journals to properly track …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-1112024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… STEWARDSHIP TRANSPARENCY Download PDF Watch Video … A look back at some of the major …
https://www.osc.ny.gov/reports/2024-year-in-reviewFairview Fire District – Payroll and Leave Accruals (2024M-96)
… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Division of Housing and Community Renewal No. DH-130
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … October 2023. Promotion Recalculation Employees who would have been eligible to receive the April 2024 DC 37 RRSU … employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… regarding: Thresholds Contract Numbering Contract Prefixes New York State Contract Identifiers Contract Funds Reservation … contract types and Purchase Orders subject to OSC review (OP Transactions), there may be unique processes or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVillage of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82The Transportation and Warehousing Sector in New York City
… between State tax period 2019 and 2021, and local delivery service taxable sales grew 149 percent, fueling the need for … Rail Freight Tunnel. The intention was to leverage rail service to manage an increasing volume of freight into the … facilities (including warehouses, condo warehouses, self-storage and condo non-business storage, all of which …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… – pdf] Audit Objective Determine whether the Village of Herkimer (Village) Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The current … totaling $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… records were maintained accurately. We determined that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers of hours that employees worked, the leave time that they used, or their leave accrual …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… New York State is subject to specific accounting and administrative requirements for the federal funds it receives and disburses. Many of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsTown of Perth – Supervisor’s Records and Reports (2024M-149)
… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Town of Keene - Records and Reports (2024M-27)
Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/keene-town-2024-27.pdfTown of Broadalbin - Records and Reports (2018M-63)
Town of Broadalbin - Records and Reports (2018M-63)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-broadalbin.pdfJCR External User Guide Town and Village CFOs
JCR External User Guide Town and Village CFOs
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcr-external-user-guide-town-and-village-cfos.pdfJCR User Guide for Town and Village Justices
JCR User Guide for Town and Village Justices
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcr-external-user-guide-for-town-and-village-justices.pdfEconomic and Policy Insights: Food Insecurity Persists Post-Pandemic
Food insecurity is increasing in New York, with one-in-nine household unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources.
https://www.osc.ny.gov/files/reports/pdf/food-insecurity-persists-post-pandemic.pdfHerkimer County Court and Trust Report (2023-CT-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/herkimer-county-court-and-trust-2023-CT-2.pdfAIM Payment Amounts and Payment Months by Municipality
Aid and Incentives for Municipalities (AIM)
https://www.osc.ny.gov/files/local-government/data/excel/aim-payments-june-2024.xlsx