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County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… procedures for calculations of cost-benefit ratios and the determination of contractual time periods for businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. While it was prudent for District officials to plan for potential liabilities, they did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094East Moriches Union Free School District - Budget Review (B7-15-5)
… The District’s preliminary budget complies with the tax levy limit. Key Recommendations Calculate the payment of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Central Islip Union Free School District – Financial Management (2013M-380)
… District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent increase. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Hammondsport Central School District – Multiyear Planning (2024M-54)
… balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund … The audit report includes four recommendations to help improve the District’s multiyear planning. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Freeport Union Free School District – Financial Management (2024M-49)
… unreasonable reserve balances results in real property tax levies that are higher than needed to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49State Agencies Bulletin No. 1155
… Division of the Budget Policy and Reporting Manual, Item B-300 and Item B-300A (effective March 29, 2012), maintenance rates have been increased. Note : Item B-300 and B-300A present information for specific … The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A (effective March 29, 2012) are available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsWayne Central School District – Financial Management (2012M-229)
… the period July 1, 2009, to April 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed by … Wayne Central School District Financial Management 2012M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Putnam Valley Central School District – Financial Condition (2016M-135)
… $48 million. Key Findings District officials used surplus funds to increase reserves and the debt service fund each … However, District officials did not use these restricted funds to pay for reserve and debt service related obligations … how each reserve would be funded or when the reserve funds would be used. Officials budgeted for and levied taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Other Places to Search for Unclaimed Funds
… For information about refunds on retirement accounts. National Registry of Unclaimed Retirement Benefits For … deposits or for undeliverable or uncashed dividend checks. National Credit Union Administration (NCUA) For information …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-fundsMaine-Endwell Central School District – Financial Condition (2013M-49)
… shortfall was from State aid and interest earnings. The effects of the revenue over-estimates were offset by the … of this over-estimation, $7.4 million, was in salaries and benefits, which should be budgeted on established salary …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Rapids Fire Company – Credit Cards (2023M-86)
… the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card … The Treasurer did not perform the duties outlined in the Policy. Officials allowed an individual that was not … totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… be used wisely in this shifting economic landscape, and I am pleased the Governor has continued her promise to … high debt burden and how it hinders our future, which is why I proposed a roadmap for reform to impose meaningful …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… delivered by Mayor Eric Adams put forth his vision for a city that keeps New Yorkers safe and prioritizes the … seeing profitability and bonuses decline, adding further to the city’s budgetary pressures. “The city’s economic … fragile and relies on the city and state working together to address these challenges. The mayor identified …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressTown of Chautauqua – Fiscal Stress (2013M-220)
… The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 … over the collection of cash receipts for water and sewer rents and property taxes. Village officials have … Key Recommendation Establish procedures for the water, sewer, and property tax billing and collection processes that …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Spencer – Financial Condition (2013M-119)
… 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 … Village of Spencer Financial Condition 2013M119 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Candor – Fund Balances (2014M-157)
… is funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157State Police Bulletin No. SP-113
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). For recipients of a previously deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherDivision of Housing and Community Renewal Bulletin No. DH-48
… has been enacted authorizing the payment of the 4% retroactive increase for the payroll period dated … Dates Effective 4/01/10- 4/28/10, paychecks dated 8/4/10 Contract Provisions and Eligibility Criteria General … Job Rate of certain salary grades on the April 2010 salary schedule. Employees whose salaries are increasing to the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employees