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City of Yonkers – Budget Review (B20-6-4)
… of textbooks, software and equipment. However, the City’s capital budget also includes up to $4.6 million for this … to balance its budget. Revenue estimates for sales and use tax, income tax surcharge, sewer rents, metered water sales, … for firefighting overtime, police overtime and termination payments could be underestimated. Under the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Village of Suffern - Budget Review (B20-6-2)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, … of all moneys received and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not … The purpose of our audit was to examine the Clerks operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… operations for the period January 1, 2013 through September 4, 2014. Background The Town of Exeter is located … financial operations for the period January 1 2013 through September 4 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23City of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … debt. One of the City’s collective bargaining agreements (CBA) is expired and the City faces potential significant …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
… projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of … projections in the Countys proposed budget for the 2020 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of East Hampton - Budget Review (B19-7-10)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… must: Maintain an asset management system that includes a current inventory of eligible infrastructure assets; Conduct … assets and summarize the results using a measurement scale; Estimate each year the annual amount necessary to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsProposed Regulations
… 201.2 (a) and (b) are amended to read as follows: (a) the annual reports of the public authority , in accordance … revenues and expenses for any given fiscal year before a proposed fare increase or other proposed [management]actions that increase revenues or reduce …
https://www.osc.ny.gov/legislation/proposed-regulationsState Police Bulletin No. SP-105
… Purpose To provide notification of the procedure for processing the Education … To provide notification of the procedure for processing the Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-associationHorseheads Fire District #1 - Board Oversight (2019M-82)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: Perform an adequate claims audit. Develop … Determine whether the Board provided adequate oversight of the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Canastota Central School District - Financial Condition Management (2019M-174)
… plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mVillage of Schoharie - Board Oversight (2018M-184)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight over the Clerk-Treasurer’s … and disbursements duties with little oversight from the Board. The Board has not audited, or contracted for an audit of, the … Determine whether the Board provided adequate oversight over the ClerkTreasurers …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… [read complete report - pdf] Audit Objective Determine whether the Town … end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… and the former Clerk-Treasurer did not adequately perform her duties. As a result, during our audit period, the former … been referred to the Schoharie County District Attorney’s Office. Financial records maintained by the former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored the Facilities Department’s overtime costs.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/dobbs-ferry-union-free-school-district-2023-120.pdfNotice to Town and Village Justices
In May 2024, the Justice Court Fund expects to transition justices to a new platform to file their monthly reports.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/2023-jcr-flyer.pdfState Agencies Bulletin No. P-976
Payment for Time Spent on Jury Duty to Employees NOT Eligible for Leave with Pay Under the Attendance Rules
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-976.pdfNew York City Economic and Demographic Indicators in Relation to New York State
This reference document includes major demographic, economic and fiscal indicators that highlight New York City’s contribution to the State.
https://www.osc.ny.gov/files/reports/pdf/report-11-2024.pdf2023ABCD State of New York General Obligation Bonds, October 2023
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2023abcd.pdf