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City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117DiNapoli: Buffalo's Financial Condition Improves
… Buffalo has exhausted 71 percent of its Constitutional Tax Limit as of 2012. This is similar to the other cities …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… Wall Street employees lived in the city. More than half (53%) were non-Hispanic White, 24% were non-Hispanic Asian, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Agencies Bulletin No. 2301
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable … overtime (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York … (NYCBERS) for the 2025 plan year is $20,958.00. Affected Employees: Tier 6 members of NYCERS, NYCTRS, and NYCBERS are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systemsCity of Long Beach - Budget Review (B19-7-4)
… located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local … budget. They did not modify the proposed budget to reflect a budgeted increase in refuse and garbage rates until June …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4DiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… government sales tax collections totaled $5.6 billion in the first calendar quarter (January-March) of 2024, an increase … over 45% of total statewide collections for the first time since 2019, after having dipped to 41%, on average, in …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… New York City’s contract spending (excluding capital projects) has … today by State Comptroller Thomas P. DiNapoli. “New York City’s spending on contracts for goods and services has risen … faster than other spending and is consuming more of the city’s operating budget," DiNapoli said. “This rise requires …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019City of Yonkers - Budget Review (B21-6-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… whether the District purchased goods and services in accordance with District policy and statutory requirements … The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had approximately 8,100 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… quality of the discharged treated flow does not meet the New York State Department of Environmental Conservation’s … DEC issued a consent order requiring construction of a new facility with a completion deadline of April 2017. If the new facility is not completed by the deadline, DEC could levy …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… total approximately $23.4 million. Key Findings The current work schedule for patrol officers results in the …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… records. Implement policies for the enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance Sheet … for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… complete report - pdf] Audit Objective Determine whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… June 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsWhite Plains City School District – Procurement of Professional Services (2014M-240)
… 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which … services were actually received … White Plains City School District Procurement of Professional Services …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an … fund balance, reduce reliance on fund balance as a financing source and develop revenue and appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… Background The Long Beach City School District is located in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145