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Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… and the state make in the coming months will determine the future of the transportation system for years to come,” … by the authority and recent discussion over investment plans. The most critical funding needs are for keeping MTA … in past capital plans, between $7.5 and $14 billion, with expansion plans like Interborough Express fueling the higher …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… must be approved by OSC. It also provides general policies and procedures for submission of contract-related … transactions in the Statewide Financial System (SFS) and obtaining OSC’s approval where needed. This section … to OSC Review Timely Submittal of Contracts Submission and Retention of Bids/Proposals Multiyear Contract Renewals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewCity of Rensselaer – Accounting Records and Reports (2023M-26)
… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key Findings City officials did not …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of Lake George – Records and Reports (2024M-82)
… oversight of the maintenance of the accounting records. As a result, the Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Town of Albion – Supervisor’s Records and Reports (2024M-111)
… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… public corporation that does not receive State funds or tax revenues or credits for its operations. Chapter 469 of … On April 1, 2020, New York introduced the BuildSmart 2025 program, which expands upon the original program and … of 11 trillion BTUs of energy savings to be achieved by 2025 through the BuildSmart 2025 program. Each ASE shall work …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… [read complete report – pdf] Audit Objective Determine whether the Village … Clerk-Treasurer did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-1072024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … Download PDF Watch Video … A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-reviewFairview Fire District – Payroll and Leave Accruals (2024M-96)
… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96The Transportation and Warehousing Sector in New York City
… Index Versus Global Supply Chain Pressure Index Sources: NY Federal Reserve, Global Supply Chain Pressure Index; U.S. … , Report 2-2022, April 2021, at https://www.osc.state.ny.us/reports/osdc/tourism-industry-new-york-city . 4 NYC & … , Report 8-2021, December 2020, at https://www.osc.state.ny.us/files/reports/osdc/pdf/report-8-2021.pdf . 17 U.S. …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… of Wilson (Town) officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not … Specifically, the Highway Superintendent (Superintendent) and Town Board (Board) did not provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… accurately paid employees and properly maintained employee leave accruals. Key Findings Town officials did … the collective bargaining agreement (CBA) and the Town’s employee handbook (handbook) that affect leave accrual … accurately paid employees and properly maintained employee leave accruals …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… accounting and administrative requirements for the federal funds it receives and disburses. Many of these requirements … of information relating to the status of federal grant funds. The federal award and Assistance Listing Number (ALN) … accounting and administrative requirements for the federal funds it receives and disburses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsOpinion 98-10
… and, since there is no authority for a town to directly tax village property owners to fund the village's agreed upon …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Refunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of … Street Albany, NY 12236-0001 Re: County/City/School District of [ ], New York $[ ] …
https://www.osc.ny.gov/debt/refunding-local-debtDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… industries. The state and city have important roles to play in distributing federal relief and the Biden … of New York’s economy, as well as why we must lead this recovery. We need the American Jobs Plan to get New … York City: Recent Trends and Impact of COVID-19 Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineState Agencies Bulletin No. 554
… date of the Rein Leave with the next effective sequence number. If the effective date of the Rein Leave was before …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/554-automatic-processing-april-2005-performance-advances-ns-equated