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Statistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationNiagara Falls City School District – Fuel Accountability (2015M-178)
… period July 1, 2013 through May 22, 2015. Background The Niagara Falls City School District is located in Niagara … Niagara Falls City School District Fuel Accountability …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178City of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Lifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… on its Consolidated Fiscal Reports (CFR) were valid and consistent with contract terms and in accordance with the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the two … Inc on its Consolidated Fiscal Reports were valid and consistent with contract terms and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualOperational Advisory No. 22
… order truly representing the request by the State of NY to a specific vendor for specific goods or services. This … processing standard for the State and eliminates the mail times for paper invoices and the cost associated with invoice …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryOpinion 89-10
… This opinion represents the views of the Office of the State Comptroller at the time … the governing board of any municipality, by majority vote, to authorize any of its members, any officer or employee, or any other person who has been elected pursuant to law to a public office for …
https://www.osc.ny.gov/legal-opinions/opinion-89-10XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… a Business Unit’s courier to pick up a vendor’s check for payment of goods and services at the Department of … Payment Options section of the voucher to ensure the check will not be combined with payments made by other Business … not use Handling Code “A” for the following reasons: To pay vendors on a routine basis. To obtain goods or services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeVI.3.A Overview – VI. Budgets
… of transfer being performed. State Statutes State Finance Law §51 governs the movement of budget authority for … segregated will be converted into a reserve segregation. Starting with the enacted 2015-16 budget, each appropriation … Budget Entry Type are the fields highlighted below which is used to classify the type of budget entry. The Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewState Comptroller DiNapoli Releases Municipal Audits
… not limited to, gift cards, clothing, drones and video games. The disbursements also included $10,853 for one board …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsTown and County Special Districts and Town Improvements
… the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. … about the date of publication to the address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to accurately …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… February 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately 14,300. The City is governed by an elected six-member Common Council. Budgeted … training. Officials do not prevent or monitor public disclosure of information that could jeopardize the City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $59.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mVillage of Sylvan Beach – Board Oversight (2013M-34)
… 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and … Village of Sylvan Beach Board Oversight 2013M34 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… New York state has a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with disabilities maintain their health, … families and individuals with a secure and practical way to save and invest funds without jeopardizing their …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… of this audit was to assess the Division of Housing and Community Renewal’s oversight and monitoring of certain New York City Housing Authority … whether Program-funded projects were completed as planned, and whether selected Program expenditures were justified and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingRensselaer County – Public Health Department Receipts (2013M-18)
… Legislature and provides various services including public safety, public health, social services, and public works. For the fiscal year ending December 31, 2012, … Rensselaer County Public Health Department Receipts 2013M18 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Eldred Central School District – Budget Review (B4-15-3)
… The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Village of Liberty – Budget Review (B4-14-9)
… 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and over $820,000 for the sanitation fund. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… of Use Additional Information Regular Voucher Used for entering vouchers for payment against both purchase order and non-purchase … resulting from refunds owed to the state must net to zero. A line must be added to record the receipt of the cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleVillage of Washingtonville – Financial Condition (2013M-346)
… occur. Establish procedures to prevent overspending budget lines and ensuring that the Village is not committed to any …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346