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New Fiscal Realities Challenge Local Governments
New Fiscal Realities Challenge Local Governments
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscalrealities2012.pdfNew York’s Dairy Industry in Crisis
New York’s Dairy Industry in Crisis
https://www.osc.ny.gov/files/local-government/publications/pdf/0310snapshot.pdfUpstate/Downstate: New York’s Diverging Housing Market
Upstate/Downstate: New York’s Diverging Housing Market
https://www.osc.ny.gov/files/local-government/publications/pdf/0610snapshot.pdfTown of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in … The purpose of our audit was to evaluate the audit of claims process for the period January 1 2012 through September 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388City of Fulton – Audit Follow-Up (2021M-184-F)
… report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the City of Fulton’s (City) progress, as of June … The purpose of our review was to assess the City of Fultons City progress as of June 2025 …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Retirement Plan Under Article 14-B (RS5497)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5497.pdfElection Form for Sheriffs, Undersherrifs, and Deputy Sheriffs 25 Year Retirement Plan under Article 14-B (RS5495)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5495.pdfTown of Hamburg - Fuel Operations (2019M-75)
… Town officials properly accounted for and monitored fuel purchases. Key Findings Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked. No … Town officials properly accounted for and monitored fuel purchases …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Town of North Greenbush – Town Clerk (2017M-132)
… report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfSilver Creek Central School District – Financial Management (2022M-153)
Determine whether the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/silver-creek-central-school-district-2022-153.pdfWest Islip Union Free School District – Financial Management (2022M-40)
Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/west-islip-2022-40.pdfLancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfVillage of Oyster Bay Cove – Claims Audit (2022M-114)
Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oyster-bay-cove-village-2022-114.pdfDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedNiagara County – County Bridge Maintenance (S9-13-2)
Niagara County County Bridge Maintenance S9132
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Orange County Community College – Information Technology and Financial Activities (2017M-111)
The audit was to examine the College’s controls over information technology (IT) and financial activities for the period Sept. 1, 2015 through Dec. 1, 2016
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-college-2017-orange-county.pdfSUNY Bulletin No. SU-245
… agencies of a new after tax legal services deduction code for members of UUP. Affected Employees Employees in … code 522. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-245-new-voluntary-deduction-code-united-university-professionsTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … approximately $265,000. The Board inadequately planned for the project, which resulted in the need to borrow … of work. Ensure that the use of reserve funding sources for capital projects are in compliance with applicable …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Local Sales Tax Collections Increased by 1.4 Percent in the Third Quarter of 2024
Marks the lowest quarterly year-over-year increase following the pandemic-induced declines.
https://www.osc.ny.gov/files/local-government/publications/pdf/2024-sales-tax-third-quarter.pdf