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City of Newburgh – Budget Review (B17-6-18)
… fund as of December 31, 2010. New York State Local Finance Law requires all municipalities that have been authorized to …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… fund as of December 31, 2008. New York State Local Finance Law requires all municipalities that have been authorized to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Westchester County – Budget Review (B18-6-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Background Westchester County, adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Cleveland Hill Union Free School District – Financial Management (2017M-235)
… 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of … in compliance with applicable statutes. … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Statistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure that Village … to carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information … periodically reconcile leave balances to ensure employees do not exceed carryover limits. Address the IT …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… in the School Districts of: Baldwinsville Central , Binghamton City , Brockport Central , Camden Central , … complied with PE requirements mandated by State Education Law and regulations. As a result, not all students are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Chenango Valley Central School District -- Budget Review (B19-4-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an … fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of … 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Social Security Law (RSSL), you may receive service credit for your unused, unpaid sick leave at retirement. To be eligible, you must retire directly from public … your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you have four years and …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveCreditable Service – State Police Plan
… Under this special plan, service as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceGreenville Fire District #1 – Board Oversight (2014M-376)
… of revenues and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid … there is no independent oversight to ensure that completed bank reconciliations are correct. Key Recommendations Ensure … that bank balances are correctly reconciled to District account balances. … Greenville Fire District 1 Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… considered other available investment options, BOCES may have earned $448,000 in investment income, or $343,000 … General Municipal Law (GML) Section 39. Solicit interest rate quotes or invest available funds in financial institutions that offered a competitive yield. Prepare monthly cash flow forecasts to monitor and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84DiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local governments that operate on a … DiNapoli’s office calculated the 2024 inflation factor at 6.26% for those local governments with a calendar fiscal … Governments … Property tax levy growth will be capped at 2 for 2024 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024City of Lockport - Budget Review (B1-16-16)
… Purpose of Budget Review The purpose of our budget review was to provide an … the accumulated deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Peconic Bay Community Preservation Fund (2023-MR-1)
… issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and … Key Recommendations Ensure Town of Riverhead personnel who receive CPF collections are aware of, and follow, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Rockland County – Budget Review (B23-6-8)
… fund as of December 31, 2012. Additionally, Chapter 468 requires the County to submit to the State Comptroller, during the “effective period” of Chapter 468, its proposed budget for the next succeeding fiscal …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Village of Greene – Investment Program (2023M-112)
… (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the Village may have earned approximately …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Marathon Joint Fire District – Investment Program (2023M-76)
… complete report – pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed … indicated they plan to initiate corrective action. … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76