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Otego-Unadilla Central School District – Financial Condition (2013M-84)
… resulted in a 52 percent increase in the District’s fund balance. The Board continued to adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… with the not-for-profit Rochester Housing Development Fund Corporation (Subcontractor) to assist with the use of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… and completing other required information, such as the fund to be charged and appropriation codes. Such a process …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than $151,000 collected to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … the Board with sufficient monthly financial reports to allow it to adequately monitor and manage the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… a timely manner or properly supported. ECA and scholarship fund accounting records were not properly maintained. The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andV.3.G Product Code – V. Chart of Accounts (COA) Governance
… Transactions involving the Comptroller’s Refund Account (Fund 70200) and certain Miscellaneous Receipts accounts will … Product Change Request Form and submit it to helpdesk@sfs.ny.gov . Guide to Financial Operations REV. 03/14/2024 … …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeBelfast Central School District – Procurement (2016M-317)
… $164,000 or obtained quotes for purchases from one vendor totaling $3,000. Key Recommendations Review and revise … the use of RFPs or quotes and obtain the appropriate number of quotes for purchases as required by the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… factors which could affect the plan. Adopt a reserve fund plan that addresses the accumulation, use and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Cuddebackville Fire District – Board Oversight (2024M-94)
… that resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Report on the State Fiscal Year 2019-20 Executive Budget, February 2019
State tax revenues in December and January fell far short of earlier projections, making the process of adopting the new State budget more difficult than in the
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2019-20.pdfVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-12022 Munis Summary XLSX
Office of the New York State Comptroller, 2022 Munis Summary XLSX
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2022-munis-summary.xlsxAdult-Use Cannabis Accounting Bulletin
Office of the New York State Comptroller, Adult-Use Cannabis Accounting Bulletin
https://www.osc.ny.gov/files/local-government/publications/pdf/adult-use-cannabis-accounting-bulletin.pdf2022 Annual Sales Taxes
New York Office of the State Comptroller, 2022 Annual Sales Taxes
https://www.osc.ny.gov/files/local-government/publications/pdf/2022-annual-sales-taxes.pdf2023 Sales Tax Q2
Office of the New York State Comptroller, 2023 Sales Tax Quarter 2
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-second-quarter.pdfLocal Sales Tax Collections Increase by Over 10 Percent in the Third Quarter of 2022
Analysis of Local Government Sales Tax Collections in New York State
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-increase-by-over-10-percent-in-the-third-quarter-of-2022.pdfPCL -Contracting Information Provided by State Agencies (Percentage of Late Contracts), 2018
Contracting Information Provided by State Agencies (Percentage of late Contracts), 2018
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-state-agency-data-A-2.pdfDebt Impact Study, January 2008
Debt is an essential financing tool for State and local governments.
https://www.osc.ny.gov/files/reports/special-topics/pdf/debt-impact-2008.pdfPart 154 State Administered Defined Contribution Service Award Programs Volunteer Firefighters
part 154 State Administered Defined Contribution Service Award Programs Volunteer Firefighters
https://www.osc.ny.gov/files/local-government/resources/pdf/part154.pdf