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XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… contracts. Subject to certain exceptions, an assignment, amendment, renewal or extension of a procurement contract or … contract, or (v) approval or denial of an assignment, amendment (other than amendments that are authorized and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actCampbell-Savona Central School District – Budget Review (B2-16-6)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Town of Humphrey – Financial Management (2013M-116)
… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the … reasonable and supported, except for sales tax and fund balance estimates in the general fund. The Board has been …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Washingtonville Central School District – Reserve Funds (2014M-45)
… Central School District is located in the Town of Blooming Grove, including the Village of Washingtonville, and part of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the … fund balance in the annual budgets to avoid raising more real property taxes than necessary. Develop a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Village of Clinton – Financial Management (2014M-316)
… 1, 2012 through January 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … results and anticipated operations to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Conesus No. 1 Fire District – Internal Controls (2014M-46)
… 1, 2012 through December 31, 2013. Background The Conesus No. 1 Fire District is located in Livingston County and is … Conesus No 1 Fire District Internal Controls 2014M46 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… July 1, 2013 through November 30, 2014. Background The Commack Union Free School District is located in the Towns of … Commack Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryComptroller's NYS Common Retirement Fund Responsibilities
… for the Retirement System Investment Advisory Committee Real Estate Advisory Committee Actuarial Advisory Committee Audit … Inspector General General Investment Policies Placement Agent Disclosure Policy and PAFD Addressee List Policy on …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… complete report - pdf] Audit Objective Determine whether: The Board and District officials effectively managed the financial condition. District officials applied for all … 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… to the Public Authorities Reporting Information System (PARIS). Key Recommendations Establish and implement … Ensure all PILOTs are monitored and reported to PARIS. RCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Homeownership Rates in New York
… has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of … rate was the lowest in the nation at 55.4 percent. Only two other states have rates lower than 60 percent: … 40 percent of the State’s population resides, are also the only counties that had homeownership rates lower than the …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkNew York’s Economy and Finances in the COVID-19 Era
… Economic Trends Total New York Wages Fell $12.5 Billion in Second Quarter In the second quarter of 2020, total wages paid in New York State declined by $12.5 billion or 7.4 percent in … In the second quarter of 2020 total wages paid in New York State declined by $125 billion or 74 percent in …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Comptroller DiNapoli Releases School Audits
… District , Candor Central School District , Lowville Academy and Central School District and the Westhampton Beach … than $230,000 over the last three fiscal years. Lowville Academy and Central School District – Financial Condition … School District Candor Central School District Lowville Academy and Central School District and the Westhampton Beach …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… records. Background The Town of Carroll (Town) is located in Chautauqua County and has approximately 3,500 residents. … Comptroller, and it did not request a 30-day extension in 2011 or 2012. The Supervisor did not submit to the Board … they performed a thorough audit of the Court’s records in 2012. There was a lack of documentation to indicate the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221State Comptroller DiNapoli Releases Municipal Audits
… the clerk did not remit real property tax collections to the town supervisor or the county treasurer in a timely … which resulted in the unrestricted general fund balance to increase to an excessive level. The board did not always seek competition …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… adequately perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… underpaid approximately $356,000. Town of LeRay – Justice Court (Jefferson County) The court has not properly collected, reported and remitted … visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Sample electronic forms Inventory Sheet • Real Property Record • Personal Property Record • Physical Inventory Worksheet
Sample electronic forms Inventory Sheet • Real Property Record • Personal Property Record • Physical Inventory Worksheet
https://www.osc.ny.gov/files/local-government/publications/excel/capitalassetselectronicworksheet.xlsx