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Village of Suffern – Budget Review (B17-6-8)
… which is $208,037 above the limits established by law. Key Recommendation In adopting the 2017-18 budget, be … increase to no more than the tax levy limit as permitted by law, unless the Board properly approves overriding the tax …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Andover Central School District - Financial Management (2018M-145)
… by a total of approximately $3 million (13 percent) from 2014-15 through 2016-17. District officials improperly … $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which made it appear that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Merrick Union Free School District – Financial Management (2024M-64)
… the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed … balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Implications for the Future – 2023 Financial Condition Report
… to Federal Reserve Bank actions, and global uncertainty. In New York, lagging employment and labor force recovery … 2023, the State had regained only 93 percent of jobs lost in March and April 2020. The rate of job gains has also … lagged, only one-third the rate of the rest of the nation in the first seven months of 2023. The Importance and …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureState Contract and Payment Actions in August
… Department of Transportation $19.1 million with Tartaglia Railroad Services Inc. for restoration of approximately 85 miles of Adirondack Railroad in Franklin, Hamilton, Herkimer, Oneida and St …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustOther Bulletin No. 55.1
… This bulletin supersedes Payroll Bulletin No. Other-55 . This bulletin is superseded by Payroll Bulletin No. Other-55.2 . Purpose The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilDiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… amNewYork on Saturday published an op-ed from New York State Comptroller Thomas P. DiNapoli. The full op-ed is below: New York needs to boost financial education in our schools Young people in New York have a great …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsTown of Saratoga – Budgeting and Fund Balance Management (2022M-82)
Determine whether the Town of Saratoga Town Board Board adopted realistic budgets and effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82East Irondequoit Central School District - Financial Management (2019M-28)
… reduced surplus fund balances which impact real property tax levies. Key Recommendations Ensure that the District’s … paying down debt or applying it to the necessary property tax levy amount. Provide transparency by budgeting for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Opinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of … of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 88-47
… statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid … would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was undertaken by the county. You have raised …
https://www.osc.ny.gov/legal-opinions/opinion-88-47NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a positive balance of … the end of pandemic aid, this may be the last year we find New Yorkers with a positive return from Washington,” … and lunch programs, and college loans. Other federal funds pay for essential capital projects and services. These …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesCooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Middletown Enlarged City School District – Financial Condition (2017M-245)
… The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is governed by a … The Board appropriated $27 million of fund balance in District budgets for the last five years, but only $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Pawling Central School District – Selected Financial Activities (2012M-185)
… in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … financial operations for the period January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is … The Clerk did not make deposits and remit moneys to appropriate agencies in a timely manner. Further, the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21