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Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … financial policies, such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Town of Ripley – Town Clerk Collections (2024M-139)
… Accurately record the form of payment (cash or check) for 503 non-real property tax fee collections totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Debt – 2021 Financial Condition Report
… capacity to finance capital assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported the following debt levels: $2.2 billion of … issuances (in both SFYs 2020-21 and 2021-22) from the caps on debt outstanding and debt service, as well as removing …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of New Hudson – Tax Collection (2021M-2)
Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hudson-2021-2.pdfOpinion 90-53
… that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract … assessor on contractual basis) BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions … of choice" (see Filmways Communications of Syracuse Inc . v Douglas , 106 AD2d 185, 186, 484 NYS2d 738, 739, affd …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 88-71
… CITIES -- Powers and Duties (waiver of penalties arising from nonpayment of water rents to compromise a claim) CLAIMS … Compromise or Settlement of (waiver of penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): … a city may waive the imposition of penalties arising from a property owner's nonpayment of water rents in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71DiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… and financial outlook, should develop a comprehensive plan to lay out its options before resorting to long-term borrowing to fund operations, according to a report released today by … and financial outlook should develop a comprehensive plan to lay out its options before resorting to longterm borrowing …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesNovember 2023 Covid-19 Relief Program Tracker 11-30-23
November 2023 Covid-19 Relief Program Tracker 11-30-23
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-11-30-23.xlsxOctober 2023 Covid-19 Relief Program Tracker 10-31-23
October 2023 Covid-19 Relief Program Tracker 10-31-23
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-10-31-23.xlsxMay 2023 Covid-19 Relief Program Tracker 5-31-23
May 2023 Covid-19 Relief Program Tracker 5-31-23
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-5-31-23.xlsxAugust 2023 Covid-19 Relief Program Tracker 8-31-23
August 2023 Covid-19 Relief Program Tracker 8-31-23
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-8-31-23.xlsxJune 2023 Covid-19 Relief Program Tracker 6-30-23
June 2023 Covid-19 Relief Program Tracker 6-30-23
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-6-30-23.xlsxSeptember 2023 Covid-19 Relief Program Tracker 9-30-23
September 2023 Covid-19 Relief Program Tracker 9-30-23
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-9-30-23.xlsxJuly 2023 Covid-19 Relief Program Tracker 7-31-23
July 2023 Covid-19 Relief Program Tracker 7-31-23
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-7-31-23.xlsxCoronavirus Relief Fund Detail Spending - June 30, 2024
Coronavirus Relief Fund Detail Spending - June 30, 2024
https://www.osc.ny.gov/files/reports/excel/crf-detail-spending-download-06-30-24.xlsxCovid-19 Relief Program Tracker - June 30, 2024
Covid-19 Relief Program Tracker - June 30, 2024
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-06-30-24.xlsxCoronavirus Relief Fund Detail Spending - September 30, 2024
Coronavirus Relief Fund Detail Spending - September 30, 2024
https://www.osc.ny.gov/files/reports/excel/crf-detail-spending-download-09-30-24.xlsxCovid-19 Relief Program Tracker - September 30, 2024
Covid-19 Relief Program Tracker - September 30, 2024
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-09-30-24.xlsxCoronavirus Relief Fund Detail Spending - March 31, 2025
Coronavirus Relief Fund Detail Spending - March 31, 2025
https://www.osc.ny.gov/files/reports/excel/crf-detail-spending-03-31-25.xlsx