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Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in northern New York …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local governments included in …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

Adequacy of 2021 Budgets - City of Norwich (S9-21-16)

… of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16

Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)

… estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4

Adequacy of 2021 Budgets - Genesee County (S9-21-7)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in the Finger Lakes …

https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7

Rockland County – Budget Review (B22-6-9)

… expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The … for the next succeeding fiscal year. Key Findings Based on the results of our review, except for the item mentioned … from projected 2022 revenues of $269.6 million. Based on our projection, the County could accumulate additional …

https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9

Livingston County Court and Trust Funds (2022-C&T-4)

… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … The purpose of our review was to determine whether County officials have established appropriate controls to …

https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4

Town of Pulteney – Financial Management and Information Technology (2012M-177)

… May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population of 1,285. The Town is … or that sufficient review and oversight procedures are in place. The Board also did not perform an audit of the … notification, or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, …

https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177

Best Practices – Information Technology Contingency Planning

… local governments should check with New York State Archives personnel to gain an understanding of the laws and regulations pertaining to offsite data storage. NYS Archives issued a Records Advisory entitled Using a Data … be included in a data storage contract. 1 http://www.archives.nysed.gov/records/mr_data_storage.shtml …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0

Village of Altmar – Apparent Misappropriation of Funds (2013M-331)

… 1, 2009 to May 31, 2013. Background The Village, located in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the Village presented a petition to …

https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

… segregated critical duties so that one individual does not control all phases of a transaction, or designed … Village also needs to improve internal controls over IT. We found that copies of back-up data are not stored in a …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-information

Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)

… percent of total Town retirees for the five-year period 2008 through 2012, rather than the 8.2 and 8.4 percent that … processing costs would be reduced by $27,800 in 2011 and $30,000 in 2012, or a two-year savings of $57,800. The …

https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73

Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)

… Purpose of Audit The purpose of our audit was to review the Village’s financial and … June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in … Village of Hoosick Falls Internal Controls Over Selected Operations …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1

State Comptroller DiNapoli Releases Municipal Audits

… have been issued. Town of Brandon – Financial Condition (Franklin County) Inadequate budgetary practices resulted in the … reliable, the board did not perform an annual audit of the treasurer’s records for 2017 and 2018. The treasurer did not …

https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… paid without board approval. Village of Palmyra – Justice Court Operations (Wayne County)   The justice’s cash balances … of June 30, 2019. Auditors found that there were seven old cases recorded in the accounting system dating back to the … 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-1

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town … budgets caused significant budget variances and resulted in unused appropriated fund balance; fund balances were not … amendments, as appropriate, so that the private contractor does not exercise the custodial and disbursing functions …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds

… sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC.  Specifically, the sales were for $211.4 million of … were as follows: Bidding Group 1 to J.P. Morgan Securities LLC with a true interest cost bid of 1.950864 percent; …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bonds

CUNY Bulletin No. CU-664

… is to provide agency instructions for reporting the rate increases and adjustments for miscellaneous earnings. … to the hourly rates effective 11/16/2019. The revised rate chart and additional information are contained in the … date of the wage increase, 11/16/2019, are eligible for a rate increase. Agency Actions Reporting the Rate Increases To …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborer

GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"

… link between services provided and supporting revenues. The statement describes four categories of nonexchange … or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated nonexchange … (for example grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. …

https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions