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Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, … unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 … inadequate because it did not provide specific guidance for financial management and recordkeeping. The ECA fund had …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomFreeport Union Free School District – Financial Condition (2016M-300)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $167 … an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal years but did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Odessa-Montour Central School District – Financial Condition (2016M-71)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… reserves as a funding source in annual budgets but does not use them, and the Board did not establish an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Village of Canaseraga – Claims Audit (2023M-48)
… were for appropriate Village purposes, certain claims were not adequately supported or properly audited and approved … increased risk that improper or unsupported payments could have been made and not detected and corrected. Of the 300 … 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released … from the same time last year. “There was little growth in local sales tax collections in July compared to last …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyVillage of Penn Yan – Procurement (2024M-152)
… ensured Water Treatment Plant (WTP) procurements were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village … the Chief Water Operator procured all goods and services in accordance with Village policy. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Fiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System … (FSMS) has been alerting communities across New York State of the fiscal challenges their local governments are … specific areas, such as population decline and reliance on State and federal aid, that may contribute to fiscal stress. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsTown of Ashland – Long-Term Planning (2024M-114)
… to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing … multiyear capital and financial plans. Consider funding reserves for current and upcoming capital needs. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… – pdf] Audit Objective Determine whether Fairview Fire District (District) officials ensured employees’ payroll payments and … response letter. … Determine whether Fairview Fire District District officials ensured employees payroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96DiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in October compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberTown of Saugerties – Claims Auditing (2024M-144)
… (Supervisor) credit card to make an unauthorized purchase, totaling $383 without the Supervisor’s knowledge. … and we were unable to verify if the Town received this purchase due to lack of supporting documentation. The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Opinion 89-64
… public funds may be expended. That section authorizes any county, city, town or village, after due notice and public …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Unified Court System Bulletin No. UCS-306
… 2022 UCS Longevity Bonus (JLO) and provide instructions for payments not processed automatically. Affected Employees: … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, or S9) provides for a Longevity Bonus for all eligible members. The April 2016 memorandum from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloUse, Collection, and Reporting of Infection Control Data
… during the pandemic, the Department understated the number of deaths at nursing homes by as much as 50%. From …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataNew York’s Economy and Finances in the COVID-19 Era
New Yorkers average student loan balance rose by 39 percent from the previous year to $37600 as of June 2020 according to newly available data from the Federal Reserve Bank of New York
https://www.osc.ny.gov/reports/covid-19-january-21-2021Monitoring of Air Quality (Facility Permits and Registrations)
… (the year the map could have first been updated with U.S. Census Bureau data), resulting in a 10-year data gap. See our …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsThe Transportation and Warehousing Sector in New York City
… moving people into and around New York City to delivering food and storing goods, the transportation and warehousing … under-capacity among taxi drivers and to help alleviate food insecurity caused by the pandemic, the City initiated … New York Times , March 6, 2021, at https://www.nytimes.com/2021/03/06/business/global-shipping.html . 21 Ana Maria …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-city