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Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … of the continually new and evolving impacts caused by the pandemic, City officials should carefully monitor …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … of the continually new and evolving impacts caused by the pandemic, County officials should carefully monitor …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … of the continually new and evolving impacts caused by the pandemic, County officials should carefully monitor …
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)
… 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-s9-21-2Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments … York State. Some local governments have seen little to no impact on their financial operations, while others have seen … assess whether local officials adequately considered the impact of the pandemic on their financial operations while …
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)
… 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 … Big Flats (Town) is one of the local governments included in our review. The Town is located in Chemung County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … of the continually new and evolving impacts caused by the pandemic, City officials should carefully monitor …
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)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … of the continually new and evolving impacts caused by the pandemic, Town officials should carefully monitor …
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)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … of the continually new and evolving impacts caused by the pandemic, County officials should carefully monitor …
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)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … of the continually new and evolving impacts caused by the pandemic, Town officials should carefully monitor …
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)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … of the continually new and evolving impacts caused by the pandemic, County officials should carefully monitor …
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)
… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New … Some local governments have seen little to no impact on their financial operations, while others have seen more … of the continually new and evolving impacts caused by the pandemic, City officials should carefully monitor …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the … Village presented a petition to the Village Board calling for a public referendum on dissolving the Village government … governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, 2013, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. … Village of Rockville Centre Cash Receipts from Recreational Activities and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationSUNY Bulletin No. SU-129
… of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees … and the Graduate Student Employees Union (GSEU) provides for a 3% Salary Increase effective October 1, 2006. Effective … 1, 2006 General Salary Increase The agreement provides for a 3% Salary Increase effective 10/5/06 for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-129-october-1-2006-3-salary-increase-employees-graduateTown 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 … actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not adopted, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Town of Alden – Town Supervisor (2024M-105)
… The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by … bank reconciliations that should have been completed in prior years. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Comptroller DiNapoli Releases School Audits
… District – Financial Condition (Suffolk County) Over a four-year period, the district consistently overestimated … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when each reserve would …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20