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State Agencies Bulletin No. 332
… run queries Effective Date 08/19/2002 Parent Tables with the Added Tables in QRY1 Users must have access to the parent table in order to have access to the added table. Parent Table Added Table Query Name …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… Purpose of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in … through real property taxes, State aid and fees charged to residents. Results of Review Based on our limited …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fTown of Bethlehem – Information Technology (2025M-25)
… Network and Systems Technician, who is responsible for setting up the police systems. The MIS Department is responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Village of Liberty – Budget Review (B4-14-9)
… fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for the … Village of Liberty Budget Review B4149 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Wethersfield – Capital Project (2025M-46)
… (Town) Board (Board) properly plan for and manage the Highway Department (Department) building capital project? … capital project for a new Department building, including a road salt storage shed (salt shed). From January 1, 2020 …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46City of Troy – Budget Review (B18-5-8)
… City Council (Council) has not yet authorized the solid waste management and bulk refuse collection fees to realize … City faces potential significant increased salary and wage cost when these agreements are settled. The City’s proposed … modifications to the City Code to authorize the solid waste management and bulk refuse collection fees or fund …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8City of Lockport – Budget Review (B22-1-8)
… proposed budget and complies with the City’s fund balance policy requirement of 17 percent of the of the following … contingency appropriation this year for real property tax assessment refunds to provide funding in the event that property owners who have filed petitions for tax assessment reviews are successful in reducing their real …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Village of Suffern – Budget Review (B6-16-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7City of Yonkers – Budget Review (B6-15-16)
… the current and future years. Background 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 2015-16 and the related …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. … As a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134City of Olean – Budget Review (B1-14-1)
… increases be authorized by the Common Council prior to the adoption of the budget. …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Town of Windsor – Financial Management (2025M-24)
… than needed. Increased unrestricted fund balance from December 31, 2019 to December 31, 2023 by 96 percent, 93 percent and 93 percent in …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent of actual expenditures. The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Pomona – Financial Condition (2015M-272)
… when needed. The Board does not receive audited financial statements in a timely manner. Key Recommendations Develop a … that the independent auditor provides audited financial statements in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Endicott – Budget Review (B4-13-8)
… fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 … Village of Endicott Budget Review B4138 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Enforcement of Commission Orders and Other Agreements
… to ensure affordable, safe, secure, and reliable access to electric, gas, steam,telecommunications, and water services … authority to pursue civil penalties against gas and electric utilities. The Department’s responsibilities include … practices. Additionally, the Department monitors major electric and gas utilities’ performance related to benchmarks …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsTown of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427