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Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

Industrial Development Agencies in New York State

Performance of Industrial Development Agencies in New York State

https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-state

Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)

… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly review the claims for proper and accurate charges. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular

Churchville-Chili Central School District – Financial Management (2015M-354)

… of our audit was to evaluate the District’s financial management for the period July 1, 2012 through September 23, … ChurchvilleChili Central School District Financial Management 2015M354 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354

DiNapoli: Local Sales Tax Collections Grew 5.1% in November

… and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each … quarter as a whole reflects reported sales by vendors. The next quarterly numbers (for October to December) will be …

https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-november

Village of Hempstead – Budget Review (B17-7-6)

… deficit in the Village's general, special revenue and internal services funds as of May 31, 2005. New York … Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6

About this Report – 2023 Financial Condition Report

… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …

https://www.osc.ny.gov/reports/finance/2023-fcr/about-report

DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place

… Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the Department of … Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by requiring the …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-place

XI.12.D Closing Contracts – XI. Procurement and Contract Management

… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is eligible to be closed if it meets all the … Only the Office of the State Comptroller can close a contract in the Statewide Financial System regardless of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contracts

Clifton Park Water Authority – Water Charges (2015M-247)

… $5.9 million. Key Findings No one independent of the billing clerk reviewed the billing registers. Cash collections were not deposited in a … of the billing process reviews the billing registers and exception reports. Ensure that cash is deposited in a timely …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247

Fairport Public Library – Financial Management (2014M-354)

… Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit … source. Develop a plan to use the unexpended surplus funds in a manner that benefits the Library’s taxpayers. …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354

Town of Columbus – Budget Development Practices (2012M-225)

… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … While the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more … the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

… through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and … Village of Round Lake Budgeting Practices and Financial Condition 2015M26 …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26

About this Report – 2022 Financial Condition Report

… This report provides citizens with an overview of the financial … accounting data can be found in reports such as the Annual Comprehensive Financial Report (ACFR) . Financial … balance and making required debt service payments and pension contributions. The Office of the New York State …

https://www.osc.ny.gov/reports/finance/2022-fcr/about-report

State Agencies Bulletin No. 1881

… increases each year and is based on the Consumer Price Index on December 31 of the previous year. In 2018, the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems

Town of Somers – Justice Court (2013M-198)

… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for … January 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a … Town of Somers Justice Court 2013M198 …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198

Town of Stony Point – Budget Review (B6-13-15)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rockland County, issued debt totaling $1,500,000 to liquidate the accumulated deficit in the Town’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15

Canton Central School District – Financial Condition (2013M-287)

… Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … on appropriated fund balance as a financing source in the annual budgets has resulted in a significant reduction in the District’s unexpended …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287