Search
City of Lockport – Budget Review (B21-1-9)
… the proposed budget. In 2020 the City lost an arbitration ruling that requires it to hire 12 firefighters. City …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9DiNapoli Announces 2019 Fiscal Stress Scores
… by local governments operating on a calendar year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes … are bleak for local governments trying to stay in the black, and many more local governments may be pushed into …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresCharlotte Valley Central School District - Budget Review (B4-15-6)
… The Charlotte Valley Central School District, located in Delaware, Otsego and Schoharie Counties, has a tentative … that the significant revenue and expenditure projections in the preliminary budget are reasonable. The District’s … limit. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Out-of-Service Death Benefit – Article 14 Benefits
… If you are a vested member with at least ten years of credited service, have not retired and you die more than one year after leaving public employment, 50 …
https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefitOpinion 95-5
… equipment and costs necessarily incidental thereto, then that proportionate amount of the debt service on those …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 95-9
… credit for attending meetings of committees of a fire company); (pro rating the number of points credited for … for attending meetings of committees of a fire company. (3) A service award program may not provide for pro … firefighters receive credit for attendance at fire company committee meetings pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… to revenue; and Address problem gambling associated with all forms of gaming, including the lottery. Report A Question …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… (Franklin County), Sackets Harbor (Jefferson County), South Dayton (Cattaraugus County), and Whitehall (Washington … 28 and July 31. DiNapoli’s office evaluated the fiscal health of 519 villages, which predominantly have a fiscal … the fourth consecutive year. The villages of Huntington Bay and Wappingers Falls were both designated in the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesReview of the Financial Plan of the City of New York, May 2022
The release of New York City’s $99.7 billion Fiscal Year (FY) 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the “April Plan”) signifies a remarkable fiscal turnaround since the adoption of the FY 2022 budget in June 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2023.pdfReview of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdfMaine Endwell Central School District – Budget Review (B4-13-14)
… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Child and Dependent Care Credit
… to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of … returns processed by the Department to the subsidized day care files provided by OCFS and ACS. Key Findings During the … pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the data to …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… the advances or make necessary adjustments to reduce fund balance. Adopt structurally balanced budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s financial condition for the period August 1, …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Horseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. … schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month … New York City accounting for 61.5% of the increase. “Local sales tax growth in November was a bit stronger compared to … Local sales tax collections in New York state increased by 3 in …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal Reports (CFRs) were properly … Manual (Manual). The audit included all expenses claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s CFRs for the two fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualCity of Amsterdam – Budget Review (B23-5-4)
… revenue and expenditure projections and other matters that should be reviewed by the Mayor and Council. City officials …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Westchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… NYSARC, Inc. (WARC) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, that WARC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … approximately $5.3 million in reimbursable costs on its CFR for the Preschool Special Class – over 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manual