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Pelham Union Free School District – Information Technology (2021M-134)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134City of Hornell – Business Improvement District (2018M-38)
… in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Enter into a written agreement with the Association for services to be provided and monitor BID financial …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Travel and Conference Expense Management – Travel and Conference Expense Management
… One of the purposes of this guide is to provide you with an overview … that you should consider when developing or updating your travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseCopiague Fire District – Procurement (2020M-114)
… himself from approving claims and warrants. The District has been contracting with the company for about 10 years. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… U.S Department of Housing and Urban Development’s point-in-time count for New York State, there were 92,091 homeless individuals in January 2019 and 91,271 homeless individuals in January 2020. The Office’s funding of shelter services is …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… of Review Based on our limited procedures, the Village has demonstrated minimal progress implementing corrective …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fDiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 for local governments that operate on a calendar-based … to adhere to the tax cap as they prepare their budgets for 2023.” DiNapoli said given this year’s inflation factor … municipalities to override the tax cap. The 2% cap for the 2023 fiscal year is the fourth time since 2019 that …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… also updated the local sales tax sharing interactive map, which shows the percentage of local sales tax revenue … Detailed Sales Collections by County and City Interactive Map of Local Sales Tax Sharing Agreements Local Sales Tax …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterTown of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… assess the Town of Shelby’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in December 2021. Background The Town, located in Orleans … was to assess the Town of Shelbys Towns progress as of May 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Medicaid Program: Improper … provided. Inpatient care generally requires recipients to stay overnight in the hospital and be monitored by the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followState Agencies Bulletin No. 2363
… is to provide agencies with information and instructions for processing letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2024. Agencies must treat signed and … is to provide agencies with information and instructions for processing letters received for the outreach and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksFederal Employees in New York State – Federal Funding and New York
… more than 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. Employment … more than 147,000 federal government employees working in New York, and is likely to decrease in 2025 as a result of … 1 – Numbers of Federal Government Civilian Employees: New York, 2000 - 2024 Note: Numbers of annual average …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateElmira City School District – Capital Projects (2025M-21)
Although District officials complied with competitive bidding requirements and certain aspects of the Districts procurement policies they did not seek competition for two professional service contracts related to the Project
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Border City Hose Company – Financial Oversight (2025M-39)
… Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were … Key Findings Company officers did not provide oversight of Company financial operations by performing even the … by designating themselves as recipients and custodians of most Company money. As a result, Company money was not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Oversight of Housing Discrimination Complaints
… and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the … Human Rights Law (HRL). The HRL prohibits discrimination in housing based on age, race, lawful source of income, … protected classes. The HRL also prohibits discrimination in leasing and sales, including in advertisements and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Annual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdf