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Local Government – 2023 Financial Condition Report
… revenue for each class. Fire districts depend the most on property taxes, as they represented 89.5 percent ($870 … percent compared to LFY 2020. In fact, employee benefits have been the fastest growing expenditure historically, … since FSMS began in 2013. (School districts typically do not have issues filing in time to receive a score.) … …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Office of Alcoholism and … whether OASAS has sufficient treatment programs available for those in need. Department of Health: Medicaid Claims … has not developed any quantifiable performance measures for the BRC contract and, as a result, has no basis for …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would … 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on … out of approximately 600 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Overtime Planning and Management
… represent nearly 57 percent of annual budget expenditures, on average. Overtime wages can significantly increase … work an extra hour Monday through Thursday and a half-day on Friday. Four-day, 10-hour schedule: Reduces overtime by … schedule. It found that the nine towns examined could have saved between $15,000 and $159,000 in overtime wages by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementDiNapoli Announces Latest Fiscal Stress Scores
… risks and implement more prudent long-term planning." The latest round of scores is based on 2017 financial information provided to DiNapoli's office by local governments as of Sept. 5, 2018 and includes …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal Audits
… general, town-wide highway and part-town highway) have experienced combined operating deficits in each of the … paid a total of $1,551,961. As a result, the county may have paid more than necessary when obtaining these services. … However, auditors found that the authority did not have written policies or procedures governing the application …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… inaccurate amounts. Additionally, the assessor did not have the proper documentation to support the exemption for … – Road and Equipment Maintenance (Otsego County) Officials have taken steps to improve repairs and maintenance to roads and equipment. They have not, however, developed a formal long-term plan for the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-722
… and processing procedures for the CUNY 2021 1.5% salary increase and increase to the Theatre Tech Tape Payment … the title of CUNY Theater Technician, Theater Technician Specialist, and Lead Theater Technician. The determination … Lead Theatre Technician, and Theatre Technician Specialist are eligible for the 1.5% salary increase. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeState Agencies Bulletin No. 1895
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesXI.2.A Thresholds – XI. Procurement and Contract Management
… without conducting a formal competitive process and do not affect the thresholds set forth above under “OSC Approval Thresholds.” For information on OSC prior approval purchases from OGS centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsTown of Spencer – Disbursements (2025M-35)
… is the responsibility of the Board to conduct a thorough and deliberate audit of claims before payment authorization. … a list of all claims that have been audited and approved for payment. Sixteen disbursements totaling $32,100 in which … disbursements totaling $28,100 lacked adequate detail for the Board to complete a thorough claims audit. For …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… is not maintained to verify the amounts that should have been collected for fund-raising events. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsCUNY Bulletin No. CU-702
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1087 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseAccounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System (SFS) Reference: Guide to … (OSC) updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for … payments where agencies receive volume discounts based on timeliness of payment. Agencies are not allowed to use …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… apply. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Wainscott Common School District - Financial Condition (2018M-237)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund balances. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
Halcottsville Fire Department Cash Receipts and Disbursements 2014M190
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… audit was to examine the controls over cash disbursements for the period January 1, 2013 through January 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate from the Town of Wappinger in Dutchess County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mVillage of Tuxedo Park - Board Oversight (2018M-66)
… Incompatible duties are performed by the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. Water rates … totaling $4,065 and overbillings totaling $7,620 for 494 bills during the eight quarters we reviewed. In …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Brookfield Central School District – Claims Audit Process (2018M-6)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 … $6.2 million. Key Findings The Board appointed two of its members to audit claims rather than the entire …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6