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Town of Greene – Justice Court Operations (2021M-95)
… report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted … in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, we found …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Lyndon – Town Clerk’s Collections (2021M-117)
… Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk generally recorded, remitted and reported collections accurately and in a timely manner. … of Lyndon Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Capital – 2021 Financial Condition Report
… for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 percent five years earlier. … with State resources by the State’s public authorities in recent years; and Projects funded with extraordinary … At the end of SFY 2020-21, the State reported $111 billion in capital assets, an increase of $1.2 billion (1.1 percent) …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalCapital – 2022 Financial Condition Report
… accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 percent five years earlier. The … the end of SFY 2021-22, the State reported $112.2 billion in capital assets, an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not include off-budget spending by public …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalAdjustments – Enhanced Reporting
… Learn how to file adjustments to earnings and days worked and how to make adjustments for certain retroactive service …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/adjustmentsCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … years. Did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … to a more reasonable level. Ensure that money residing in the debt service fund is restricted in a debt reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementVillage of Gowanda - Sewer Financial Operations (2019M-199)
… report - pdf] Audit Objective Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer … that include realistic revenue estimates. Review rates and contractual revenues annually and revise them, as needed, …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Pine Valley Central School District - Financial Management (2019M-35)
… balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Patterson - Information Technology (2020M-37)
… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Lloyd - Information Technology (2019M-36)
… recovery plan or develop written data backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Renewable Electricity in New York State
To carry out the goals and directives of the Climate Leadership and Community Protection Act, New York is pursuing an aggressive campaign to reduce its greenhouse gas emissions to levels identified by climate scientists as necessary to limit the most dangerous impacts of climate change.
https://www.osc.ny.gov/files/reports/pdf/renewable-electricity-in-nys.pdfTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/palermo-town-2025-s9-25-22.pdfNew York City Agency Services Update
New York City has the largest municipal budget and public workforce in the nation, with a citywide budget of over $115 billion (FY 2025) and more than 300,000 employees (June 2024) tasked with providing a vast array of services to its more than eight million residents.
https://www.osc.ny.gov/files/reports/pdf/report-19-2025.pdfTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
Did the Town of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/coventry-town-s9-25-32.pdfTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/marathon-town-s9-25-21.pdfTown of Brant – Transparency of Fiscal Activities (S9-25-23)
Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/brant-town-s9-25-23.pdfTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings … administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25II.3 Overview – II. New York State Financial Accounting
… The Executive Budget refers to the structure and process of the constitutional system of budgeting in New … York State which vests in the Governor primary authority and responsibility for budget formulation, presentation, and execution. These responsibilities are provided in Article …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overview