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Pandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region
The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdfConflict of Interests and Ethics for Municipal Officers and Employees (GML, Article 18) Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/article-18-of-the-general-municipal-law-presentation.pdfAIM and AIM-Related Payments and Payment Months by Municipality - December 2019 through May 2022
AIM and AIM-Related Payments and Payment Months by Municipality - December 2019 through May 2022
https://www.osc.ny.gov/files/local-government/data/excel/aim-and-aim-related-payments-and-payment-months.xlsxTax Levies and Tax Rates for 2012 and Prior Years - Supplementary Information for 2012
Explanation of Tables for Real Property Tax Levies
https://www.osc.ny.gov/files/local-government/data/pdf/narrative12.pdfOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50)
To determine whether the Department of Corrections and Community Supervision (Department) is adequately monitoring and enforcing conditions of Strict and Intens
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s50.pdfReporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
Reporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
https://www.osc.ny.gov/files/local-government/publications/pdf/DeferredInflowsOutflowsGASB6365.pdfSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such as … replenish E-ZPass accounts, while $11,059 was expended for car rental and other charges. Most of the Fleet Manager's …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesMonsey Fire District – Board Oversight (2020M-62)
… consecutive years, an annual update document (AUD), which is a required annual financial report, was not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Municipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division of Local Government and School Accountability Background, Issues and Recommendations
Municipal Use of Local Development Corporations and Other Private Entities: Municipal Use of Local Development Corporations and Other Private Entities: Division
https://www.osc.ny.gov/files/local-government/publications/pdf/ldcreport.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014 (2015-S-12) 90-Day Response
To determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s12-response.pdfState Agencies Bulletin No. 1067
… employees who are in composite positions (identified by Increment Code 2222 ). Eligible employees who received a downward reallocation (identified by Increment Code 0069 ). Delete employees who should not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-paymentA Review of Capital Needs at the Metropolitan Transportation Authority
OSC’s inflated estimate of the MTA’s capital repair needs, based on the MTA’s 2013 TYNA, suggests $69 billion was needed over the 10-year period covering two capital programs from 2015 through 2024.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2024.pdfSelected Controls Over the Property Tax Assessment Process
… were authorized. This audit focused on Tax Class 2 properties that are valued as income producing, based on … property throughout the City – approximately 1.05 million properties each year. Property in New York City is divided … how property value is assessed. For Tax Class (TC) 2 properties, which include rentals, co-ops, and condos with …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… With today’s announcement, DiNapoli’s office has completed the initial scoring for all local governments and school districts in New York. “Since implementing the system last year, we have evaluated the fiscal condition of nearly 2,300 municipalities and … With todays announcement DiNapolis office has completed the initial scoring for all local governments and school …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-cities2021 Financial Condition Report – 2021 Financial Condition Report
… the State’s financial footing. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2021-fcrVillage of Washingtonville – Budget Review (B25-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … the Village of Washingtonville (Village), subject to the provisions of Local Finance Law (LFL) Section 10.10, to issue debt not to exceed $4.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Unified Court System Bulletin No. UCS-181
… than the maximum salary rate but less than Longevity Step 1 to reflect an increase to Longevity Step 1 from the 4/1/10 Salary Schedule, using the … whose salary is equal to or greater than Longevity Step 1 but less than Longevity Step 2 to reflect an increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevityCorporate Governance
… directors who exercise rigorous oversight of strategy, continually evaluate company management, and … business environment with resilience and integrity. Technology, Artificial Intelligence (AI) & Cybersecurity As … see the New York State Common Retirement Fund's ESG Strategy . Corporate Governance Stewardship Reports 2025 | …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceNYC Budget Is Balanced but Risks Are Growing
… York City Mayor’s preliminary executive budget for FY 2020 is balanced, but there are risks, including proposed drops in … tourism revenue set a new record, consumer confidence is at an 18-year high and wages continue to rise, partly due … gaps. The most immediate risk to the city’s finances is the potential impact of the state budget. The executive …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingEnforcement of Mitchell-Lama Surcharge Provisions
… the New York City Department of Housing Preservation and Development (HPD). This audit focused on the income … is the nation’s largest municipal housing preservation and development agency. Its mission is to make strategic investments that will improve and strengthen …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisions