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City of Yonkers – Budget Review (B20-6-4)

Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 202021 fiscal year are reasonable

https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4

City of Lockport – Budget Review (B21-1-9)

… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City appropriated $583,113 as a financing source in the 2022 general fund budget. For 2021, City officials …

https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9

City of Troy – Budget Review (B21-5-10)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10

City of Amsterdam – Budget Review (B20-5-8)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8

City of Yonkers – Budget Review (B20-6-6)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the … The purpose of our budget review was to identify issues which impact the …

https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6

Lackawanna City School District - Tuition (2019M-59)

… totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate … to ensure charges are calculated correctly and supported. Address and resolve identified billing errors. Request updated proof of residency periodically to verify the District is properly …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

City of Amsterdam – Budget Review (B24-5-5)

… April 22, 2024, or 21 days after the Charter-established deadline. The proposed budgets for the general and recreation … budgets are submitted to the Council on or before the deadline. Continue to evaluate and explore ways to make the …

https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5

Canandaigua City School District – Procurement (2022M-141)

… – pdf] Audit Objective Determine whether Canandaigua City School District (District) officials competitively … Determine whether Canandaigua City School District District officials competitively …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141

City of Newburgh – Budget Review (B22-6-10)

… review was to determine whether the significant revenue and expenditure projections in the City’s 2023 proposed … City has also appropriated approximately $3.2 million of sewer fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund balance …

https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10

City of Lockport – Budget Review (B22-1-8)

… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8

City of Troy – Budget Review (B22-5-7)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7

City of Amsterdam – Budget Review (B25-5-5)

… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of … the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …

https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5

City of Newburgh – Budget Review (B24-6-9)

… revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … $1.5 million revenue and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route … additional money for this program in fiscal year 2025-26. The 2025 proposed budget includes sale of metered …

https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9

City of Dunkirk – Budget Review (B24-1-10)

… [read complete report – pdf] Purpose  The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of   2024, Part DD (the City of Dunkirk Fiscal … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10

City of Dunkirk – Budget Review (B25-1-8)

… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … The purpose of our review was to provide an independent evaluation of the …

https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8

City of Yonkers – Budget Review (B25-6-6)

… property, to balance its budget. The City plans to borrow up to $15 million for tax certiorari settlements in the … Overtime costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are … instead of using debt. Review the estimates for police overtime, employee retirement and contractual …

https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6

City of Yonkers - Budget Review (B19-6-5)

… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5

Utica City School District - Payroll (2018M-175)

… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid $11,690 to an employee who worked offsite without certainty as to the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional

… Corporation (EFC) under a federal program to help fund its replacement of public and private lead water service lines … the use of public funding to address lead service line replacement as it relates to the funds announced by Governor … immediately seek multiple contractors to accelerate the replacement of lead service lines as quickly as possible. We …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutional

Issue Brief - New York City Department of Education

Issue Brief - New York City Department of Education

https://www.osc.ny.gov/files/reports/osdc/pdf/nyc-doe-issue-brief.pdf