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City of Peekskill – Financial Condition (2014M-105)
… January 1, 2011 through December 31, 2013. Background The City of Peekskill is located in Westchester County and has a … City of Peekskill Financial Condition 2014M105 …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Town of Princetown – Claims Auditing (2015M-50)
The purpose of our audit was to review the internal controls over the Boards claims audit process for the period January 1 2013 through October 31 2014
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Oversight of Building Construction Site Safety
… monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and … use of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and … Findings We found DOB’s oversight of building construction sites, including construction site inspections and safety, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyTown of Lee – Financial Management (2025M-63)
… uses of fund balance are not identified and implemented, this unnecessarily withholds funds from productive … they planned to initiate corrective action. We conducted this audit pursuant to Article V, Section 1 of the State … (CAP) that addresses the findings and recommendations in this report should be prepared and provided to our office …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Village of Churchville – Financial Management (2025M-128)
… amount of unrestricted fund balance within operating funds is an important financial consideration for village … three fiscal years. For example, when adding back unused appropriated fund balance in the general fund, the Village … of the actual financial condition of the general and sewer funds. The Board also did not adopt or develop comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128City of Yonkers - Budget Review (B19-6-5)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5City of Yonkers – Budget Review (B23-6-5)
… Includes a $5.5 million general fund contingency reserve; this amount is less than one percent of the City’s general fund budgeted appropriations. This amount may exhaust the current amount budgeted, leaving … million to service its debt obligations during 2023-24. This amount represents about 7.1 percent of the City’s annual …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district generally may, by resolution, authorize payment in … utility services generally include electric, gas, water, sewer and telephone services. 10 In addition, the governing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfTown of Seward – Financial Management (2016M-353)
… Schoharie County. The Town, which has approximately 1,760 residents, is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
City of Poughkeepsie Audit FollowUp 2013M30F
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fTown of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2014 through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population … Town of Sheldon Financial Management 2017M261 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Village of Galway – Claims Processing (2014M-79)
… located in the Town of Galway in Saratoga County and has a population of approximately 200. It is governed by an elected Board of Trustees that …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Voorheesville – Claims Processing (2014M-135)
… Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Town of Fishkill – Audit Follow-Up (2013M-246-F)
… was to assess the Town’s progress, as of March 25, 2015, in implementing our recommendations in the audit report released in February 2014. Background The Town of Fishkill is located … was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fVillage of Liberty – Financial Condition (2013M-109)
… available in the general fund. The Board arrived at a tax levy it deemed necessary, but the Village rarely receives … The Board has not developed long-term funding plans to address the Village’s deteriorating financial position and capital assets. Key Recommendations Ensure that her records …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately … Village of Spencer Financial Condition 2013M119 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… of Minetto is located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Candor – Fund Balances (2014M-157)
… not adopted long-term financial and capital/infrastructure plans to set forth the Town’s objectives and goals. From … about their various financial and capital/infrastructure plans for these excess fund balances, the Board has not formally documented any of these plans or set aside funds in reserves for these purposes. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157CUNY Bulletin No. CU-329
… travel, room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax … regular earnings under a different income code, a separate Form 1042-S will be issued. Note : Nonresident alien … student has all required paperwork (i.e. SSN/ITIN and Form W-8BEN) The following fields must be populated: Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarships