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Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period … is governed by a Village Board, which comprises a Mayor and six Trustees. The Village’s budgeted appropriations for … has not adopted policies establishing responsibilities and duties for the Treasurer for handling cash and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Best Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their … scope of backups (e.g., incremental or full) will be based on various factors such as the volume and frequency at which …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … results, and modify their budgetary estimates accordingly, when warranted, during the course of their fiscal year. To …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Essex County (S9-21-9)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … fiscal year. To assess whether local officials adequately considered the impact of the pandemic on their financial … villages across the State. The City of Jamestown (City) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… government infrastructures. The pandemic has also created a difficult environment for officials to develop annual … fiscal year. To assess whether local officials adequately considered the impact of the pandemic on their financial … villages across the State. The Town of Big Flats (Town) is one of the local governments included in our review. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … (Franklin County) Inadequate budgetary practices resulted in the highway fund balance declining from $58,241 on January … safeguarded information technology assets. Newark Valley Fire District – Board Oversight (Tioga County) Auditors found …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… million (12 percent) claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved before payment. Medina …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… paid without board approval. Village of Palmyra – Justice Court Operations (Wayne County) The justice’s cash balances … as of June 30, 2019. Auditors found that there were seven old cases recorded in the accounting system dating back to … totaling $1,864. In addition, the board’s audit of the court records and reports was inadequate. Find out how your …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Government-Wide Financial Data – 2021 Financial Condition Report
… revenues. For prior years’ comparative government-wide data, please see the Statistical Section of the Comprehensive …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions (for example federal or state programs which local governments are mandated to … is to discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis of … be used in preparing your annual financial report to the State Comptroller. Statement No. 33 changes revenue …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… of New York General Obligation Series 2019B Refunding Bonds. This General Obligation bond issue was sold to … . The Series 2019B Taxable Bonds are rated AA+ by S&P Global Ratings, Aa1 by Moody’s Investors … Inc. and AA+ by Fitch Ratings, Inc. Find out how your government money is spent at www.openbooknewyork.com . Track …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksGovernment-Wide Financial Data – 2022 Financial Condition Report
… Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes in Net Position, … please see Management’s Discussion and Analysis in the ACFR . * The primary government category includes …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data