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Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… operations, internal controls and information technology for the period June 1, 2011 through June 17, 2013. Background … population of approximately 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Endicott – Budget Review (B4-13-8)
… projections in the tentative budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and … told us they recognized the deficits and planned to raise water and sewer rates to make up the difference. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived … fines and fees. Require that the Director generate a daily cash report from the System and reconcile collections …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an elected five-member Town Board comprised of … for all Town transactions where no other form of receipt is available. Record payee names and amounts in the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Payroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … navigation and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92City of Olean – Budget Review (B1-13-2)
… issued in March 2012. The City’s proposed budget complies with the property tax levy limit set by statute. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… for the Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company members. For the … 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-2017mTown of Kendall – Justice Court (2013M-130)
… audit was to review the processes and procedures for the Justice Court’s financial operations for the period January … elected Justices who preside over Court operations. The Justice Court reported revenues of approximately $22,700 … testing found that monthly reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Nichols – Financial Condition (2013M-50)
… five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background … a Mayor and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $531,000 funded primarily … The Board did not develop policies and procedures for the Clerk-Treasurer to follow when performing cash …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Argyle – Town Clerk and Budgeting (2012M-231)
… 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Harborfields Central School District – Information Technology Asset Management (2024M-9)
Determine whether Harborfields Central School District District officials appropriately tracked inventoried and safeguarded information technology IT assets acquired or in use during the audit period
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetDiNapoli: Local Sales Tax Collections Nearly Flat in July
… DiNapoli. Overall, local collections totaled $1.82 billion for the month, up $3.1 million from the same time last year. … said. “As local officials start preparing their budgets for next year, they must set realistic expectations for sales … of 1.2%. 40 of 57 counties experienced year-over-year increases. These monthly sales tax collections are from the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyVillage of Penn Yan – Procurement (2024M-152)
… procurements were made in accordance with Village policy and in the best interest of ratepayers. Key Findings … did not ensure the Chief Water Operator procured all goods and services in accordance with Village policy. As a result, … risk that the Village paid more than necessary for goods and services or made purchases that were not in the best …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Saugerties – Claims Auditing (2024M-144)
… report – pdf] Audit Objective Determine whether the Town of Saugerties (Town) Board (Board) properly audited claims … the Board did not conduct a thorough and deliberate audit of any claims before payment or authorize all credit card … to verify if the Town received this purchase due to lack of supporting documentation. The Supervisor used a Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144DiNapoli: Local Sales Tax Collections Up 2.3% in October
… DiNapoli said. “Recent volatility in sales tax collections warrants caution for local governments as they finalize their …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberTown of Ashland – Long-Term Planning (2024M-114)
… capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … considered the impact they will have on Town operations or how they will fund these needs. As of July 17, 2024, the … might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable …
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)
… written policies and procedures for these duties. As a result, we determined that District officials made payroll … inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Fiscal Stress Monitoring System Statistics
… of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System (FSMS) has been in operation since 2013, … A report issued by OSC in September 2025, Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2024 Results … to determine fiscal stress scores, see OSC’s Fiscal Stress Monitoring System Manual. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… year ahead. The Governor has put forth an ambitious agenda to move our state forward, while renewing his commitment to hold the line on spending. "The state is in a stronger … there are cautionary signs in the economy and it is wise to live within our means. "While our state's economy is …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0