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Town of Perth – Supervisor’s Records and Reports (2024M-149)
Determine whether the Town of Perth Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports to allow the Town Board Board to effectively manage the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Fairview Fire District – Financial Operations (2024M-138)
… 20 percent of the 2024 appropriations as of December 31, 2023. Unrealistic budgets increased taxpayer burden and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Legislative Travel and Per Diem Expenses – Assembly
Total Travel and Non Travel Expenses Paid in Calendar Years 2019 through 2023
https://www.osc.ny.gov/files/reports/excel/01-08-2024-assembly-expenses.xlsxIDA Performance Report 2023
Office of the New York State Comptroller, Industrial Development Agencies 2023 Performance Report
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-report-2023.pdfNew York’s Balance of Payments in the Federal Budget Federal Fiscal Year 2023
New York’s Balance of Payments in the Federal Budget Federal Fiscal Year 2023
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2023.xlsxChautauqua County – Financial Condition (2023M-111)
… of $410,000 or 29 percent each year, from 2019 through 2022. Did not enforce collection of water usage billed to … cash balance totaling over $5 million as of December 31, 2022, was experiencing, on average, $150,000 operating …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Village of Horseheads – Collections (2023M-169)
… of Horseheads (Village) officials properly recorded and deposited collections timely and intact. Key Findings Village officials did not properly … $1,804. Cemetery Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Guilford – Budgeting (2023M-144)
Determine whether the Town of Guilford Town Town Board Board developed realistic budgets
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Village of Madison - Collections (2023M-160)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Village of Islandia – Overtime (2023M-121)
… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121City of Salamanca - Collections (2023M-131)
… City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The Comptroller’s … collections were not always accurately recorded and because adequate collection records were not always …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Colesville – Procurement (2023M-92)
… officials used a competitive process to procure goods and services. Key Findings Officials did not always use a competitive process when purchasing goods or services and some officials were unfamiliar with the Town’s … $170,575. Key Recommendations Comply with Board policies and statutes when procuring goods and services. Retain …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Dutchess County – Contract Monitoring (2023M-142)
… terms and payments were appropriate and supported. As a result: Various department officials responsible for monitoring and overseeing the contracts approved claims totaling approximately $4.5 … $4.3 million without ensuring that reports provided by the vendor were reviewed before approving the claim. The …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Town of Gorham – Budgeting (2023M-181)
… financial plan or fund balance and reserve policies. As a result, the Town maintained unreasonable fund balance levels … a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181State Agencies Bulletin No. 2210
… listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2210-april-2024-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-129
… listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-129-april-2024-district-council-37-dc-37-rent-regulationNYC Budget Is Balanced but Risks Are Growing
… increase in the minimum wage. New York City now projects a surplus of $3.2 billion in FY 2019, which will be used to … FY 2020, according to the city’s estimate. The city had a large decline in estimated personal income tax payments in … of 4 percent in 2019 and 2021. In addition, the MTA has large unfunded capital needs. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… in its economic and financial outlook, should develop a comprehensive plan to lay out its options before resorting to long-term … from Past Recessions: Borrowing for Operations Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-finances