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Local Government 2020 Census Interactive Dashboard
… Find information on your community and school district with our interactive data …
https://www.osc.ny.gov/local-government/2020-censusSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was appropriate and necessary. Our … for specific program purposes, and it incurs indirect or "discretionary costs" that support overall objectives. During … We identified a total of at least $1,639,710 that was discretionary in nature for the two years ended October 2011. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingAccounts Payable Advisory No. 31
… commodity and transmission charges when processing utility invoices for payment Guidance : It has come to our attention that some … commodity and transmission charges when processing utility payments. Consistent with the Guide to Financial … commodity and transmission charges when processing utility invoices for payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsUnified Court System Bulletin No. UCS-102
… Unit SY who have at least twenty (20) years of continuous service in the Unified Court System is increased to $1,600. … of WDL , OSC will insert a row on the employee’s Job record, effective the dates of the increases, using the … the effective date of an increase, the PLA row will not be updated. For employees who were not Active in Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceVillage of Greene – Investment Program (2023M-112)
… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the Village may have earned approximately …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Village of Corinth – Investment Program (2023M-146)
Determine whether Village of Corinth Village officials developed and managed a comprehensive investment program
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146State Agencies Bulletin No. 879
… Purpose To describe the process of changing bargaining units for affected titles and … Relations, the above titles will be moved from NYSCOPBA to UUP effective 1/29/09. A new bargaining unit code (BU68) … To describe the process of changing bargaining units for affected titles and employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesState Agencies Bulletin No. 598
… eligibility and Time Entry instructions for overtime meal allowances. Affected Employees Employees who are eligible for overtime meal allowances Effective Date(s) Immediately Background Various … Management/Confidential provide for overtime meal allowances for employees who meet the eligibility criteria. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/598-eligibility-and-processing-overtime-meal-allowances-executive-agenciesState Agencies Bulletin No. 235
… Purpose To revise the guidelines governing OSC's review and approval of retroactive salary transactions. Affected Employees … recognizes that it is not always possible for agencies to complete their required processing steps by the effective … To revise the guidelines governing OSCs review and approval …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills … School District District officials properly conduct and report emergency drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… quotes and consider various investment options, in place of basic savings or checking accounts, they may earn more investment earnings on available surplus funds, which ultimately can benefit … on the District’s bank accounts were competitive. During our 25-month audit period, the District earned $114 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … million from 2015-16 through 2017-18 by funding reserves and one-time expenditures and reducing property taxes. At the end of 2017-18, the … Determine whether the Board and District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionCity of Long Beach - Financial Condition (2019M-133)
… from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit … plan. We conducted two separate audits of the City, one on financial condition and the other on leave accrual … in both reports. City officials had some concerns about our findings. Appendix B includes our comments to both …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Brasher Falls Central School District – Financial Condition (2019M-158)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … three fiscal years, the District appropriated fund balance and reserves that it did not use and generated operating surpluses totaling about $5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Waterloo Central School District - Financial Condition Management (2019M-137)
… that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Approved more than $9.3 million … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying down debt or reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Monroe County - Financial Condition (2018M-179)
… complete report - pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s financial condition. Key Findings The County’s financial position has been strained for several … Determine whether the Legislature and County officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Westford - Financial Operations Oversight (2018M-196)
… complete report - pdf] Audit Objective Determine whether the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the … Determine whether the Supervisor and the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureVillage of Maybrook – Financial Condition (2020M-54)
… report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the Village’s … $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during the past five years, and the water fund had an operating deficit in 2019. Village …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Red Creek Central School District – Financial Management (2020M-75)
… operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop … and capital plans. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75