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Rochester City School District – Budget Review (B20-2-1)
… review was to provide an independent evaluation of the Rochester City School District’s (District) adopted budgets … review was to provide an independent evaluation of the Rochester City School Districts District adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1DiNapoli: Tax Cap Below Two Percent
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … 31 had their levy growth capped at less than 2 percent in three years. Levy growth was capped at 2 percent for these municipalities due to inflation above 2 percent in recent years. Chart List of Tax Levy Growth Factors Report …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentAlfred State College of Technology – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers … of these employees worked at the Alfred State College of Technology (College) and had travel costs totaling $224,683. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesTown of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Baldwinsville Central School District – Financial Management (2016M-65)
… and District officials did not develop reasonable budgets or effectively manage the District’s financial condition to … approximately $18 million, appear to be overfunded or unwarranted. The District does not have a multiyear … balance management plan to clearly communicate the optimal or targeted funding levels and conditions under which each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65City of Troy – Budget Review (B5-16-15)
… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … $21,630,000 to liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
Honeoye FallsLima Central School District Financial Management and Competitive Procurement 2016M124
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andWest Valley Central School District – Financial Management (2013M-178)
… The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. Key Findings District … funds that can be legally retained is limited, each year since 2009 District officials transferred money in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Newfield Central School District – Financial Condition (2013M-238)
… Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. … a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Fillmore Central School District – Reserve Funds (2016M-386)
… Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in Wyoming County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386State Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… exceed $115 billion, up from nearly $111 billion projected at the same time last year. This outcome is evidence of why …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateState Government Accountability - Special Reports
… and Citizen Engagement Through Open Data, August 2021 … Reports on special topics issued by the Division of State …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by … report includes six recommendations to help the Board and CFO improve the transparency of their fiscal activities. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFOs’ 2022-23 financial records … addition, the CFO’s records were not properly maintained or recorded in a timely manner which created gaps or delays in preparing records, completing annual audits and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Military Service Credit
… If you served in the U.S. Armed Forces, you may be eligible to purchase … your military service. Because service credit is a factor in calculating a NYSLRS retirement benefit, in most cases buying military service credit will increase …
https://www.osc.ny.gov/retirement/members/military-service-creditPayroll Improvement Project Bulletin No. PIP-011
… are inserted into the Savings Plans Page, providing an audit of the changes in alignment with the information on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Enforcement of the Mitchell-Lama Surcharge Provisions
… if surcharges are being properly assessed at Mitchell-Lama housing developments supervised by Homes and Community … at the time of our audit in 2017. Background The Mitchell-Lama program was created in 1955 to provide affordable rental …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsDiNapoli: NYC Spending Priorities Shifted During Pandemic
… plan. DiNapoli’s report shows the city raised spending on education by more than $1 billion, which was made possible … support uniformed agencies and judicial programs focused on reducing violent crimes and recidivism. Other new … as recommended by DiNapoli in his previous report on city staffing . The city also faces additional risks and …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-government