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Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background … counties, cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local governments …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)

The purpose of our budget review was to provide an independent evaluation of the Villages adopted budget for the 2021 fiscal year

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14

Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)

… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18

Adequacy of 2021 Budgets - Steuben County (S9-21-19)

… on the financial operations of local governments across New York State. Some local governments have seen little to no impact …

https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19

DiNapoli: Audit Questions Payments Made to Supportive Housing Provider

… For example, two clients were paying more than the fair market value for their housing, and another two clients were … the final report, which can be found at: http://osc.state.ny.us/audits/allaudits/093017/16s5.pdf To read a report …

https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-provider

Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911

… Next Generation 911 (NG911) is a long-promised upgrade to New York’s emergency communications system that would allow … which is the primary agency responsible for overseeing the state’s transition to NG911, is years behind schedule on …

https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911

Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)

… ranging in size from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget … 246 (46 percent) filed their statutorily required fiscal year 2023 Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) on time, 210 villages (40 percent) filed the AFR with OSC after …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2

Residents of Long-Term Care Facilities Lacking Access to Advocates

… care facilities in New York state lack regular access to ombudsman services due to a decline in the number of … required annual training; and Develop a long-term advocacy plan that is informed by reliable data and that identifies … Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocates

Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)

… on the financial operations of local governments across New York State. Some local governments have seen little to no …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1

Opinion 97-2

… of risks covered under the plan, without regard to age, sex, health status or occupation and such that refunds, rebates, credits or dividends based on age, sex, health status or occupation are not permitted" …

https://www.osc.ny.gov/legal-opinions/opinion-97-2

Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)

… for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be realized. …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10

Implications for the Future – 2021 Financial Condition Report

… the State has returned to pre-pandemic employment levels with New York City trailing its February 2020 levels by over … employer behavior all provide a high level of uncertainty with regard to the pace of the recovery and its impact on tax … pandemic-related federal spending over a five-year period with significantly more going directly to local governments, …

https://www.osc.ny.gov/reports/finance/2021-fcr/implications-future

DiNapoli Announces Elliott Auerbach to Oversee Local Government Division

… said. “He has aggressively pursued fraud and waste in county operations and understands that strong fiscal … Auerbach was first elected Ulster County Comptroller in 2009. He is the county’s chief auditing officer and … spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-division

CUNY Bulletin No. CU-478

… to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact … State. Affected Employees Employees who covered their same-sex spouse in the New York State Health Insurance Plan … State no longer considers the value of a non-employee same-sex spouse's health coverage to be taxable as imputed income …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-income

DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom

… than expected revenues and remaining federal pandemic aid that have allowed the city to increase spending at a time … The FY 2023 surplus resulted from tax revenues that were more than $5 billion above budget projections and PEG savings … For its part, the federal government also must provide states and local governments that are struggling with the …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loom