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City of North Tonawanda – Audit Follow-Up (2020M-90-F)

… released in August 2020.  The audit determined that the Mayor and Council did not adopt structurally balanced … City is located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The … for adopting policies, local laws and ordinances. The Mayor is the City’s chief executive officer and is generally …

https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f

Cornwall Central School District – Information Technology (2021M-83)

… and disabling unnecessary network user accounts. Monitor Internet use to ensure employees comply with the AUP. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83

Danby Fire District – Claims Audit (2020M-149)

… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

… IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a Disaster …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology

Chautauqua County – Financial Condition (2023M-111)

… of $1.4 million.  Spent $5.2 million from the general fund for District operations and did not repay the general fund, …

https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111

City of North Tonawanda - Financial Condition (2020M-90)

Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability

https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90

Unified Court System Bulletin No. UCS-350

… SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increases

Town of Alden – Town Supervisor (2024M-105)

… and provided sufficient financial reports to the Town Board Board …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105

Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)

… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the … Key Findings The Board did not have the information needed to properly monitor and manage Town operations. These serious … of funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …

https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-and

Town of Grafton – Audit Follow-Up (2013M-113-F)

… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 29, 2016, in … The purpose of our review was to assess the Towns progress as of March 29 2016 in …

https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-f

Town of Elmira – Audit Follow-Up (2015M-226-F)

… was to assess the Town’s progress, as of July 11, 2016, in implementing our recommendations in the audit report released in January 2016. Background The Town of Elmira is located in … review was to assess the Towns progress as of July 11 2016 in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-f

City of Yonkers - Budget Review (B21-6-7)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2021-22 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7

Rockland County – Budget Review (B21-6-12)

… expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …

https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12

City of Yonkers – Budget Review (B23-6-5)

… revenue, such as appropriated fund balance, one-time State funding, and sale of property, to finance its operations.  … tax surcharge, sales and use tax as well as City and State mortgage tax that may not be achievable.  Results in … a budget gap of at least $33 million. Overestimates State funding for basic aid by approximately $1.2 million. Relies …

https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5

City of Yonkers – Budget Review (B24-6-6)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2024-25 fiscal year are reasonable.  Background The City of Yonkers is authorized to issue debt not to exceed $45 … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6

County of Rockland – Budget Review (B20-6-13)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …

https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13

City of Troy – Budget Review (B20-5-11)

… revenues for State AIM funding and traffic and parking ticket fines may not be fully realized. City officials … estimates for State AIM funding and traffic and parking ticket fines throughout 2021 and develop a plan to balance … should make the appropriate modifications to the City Code prior to adopting the budget if it decides to implement …

https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11

DiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter

… government sales tax collections totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the … government sales tax collections totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarter

DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks

… Fund cash-basis operating surplus for the fiscal year is $1.7 billion. This amount includes funds from the … Year-end Cash Report Find out how your government money is spent at Open Book New York . Track municipal spending, …

https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeks

Investment Standards

…   – Relates to investment standards for investments of the New York State college choice tuition savings program and the New York achieving a better life experience (ABLE) savings account program. Memo Bill Text … Relates to investment standards for investments of the New York State college choice tuition savings program and the …

https://www.osc.ny.gov/legislation/investment-standards