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DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that operate on a … have benefited from one-time federal financial assistance. At the same time, the risk of inflationary cost increases and … year (Jan. 1 through Dec. 31) had their levy growth capped at that amount. In 2021, the allowable levy growth was 1.56%. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Fredonia Central School District - Financial Management (2018M-33)
… whether the Board and District officials properly managed fund balance. Key Findings The Board overestimated … percent), resulting in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, unrestricted fund balance totaled more than $3.3 million and was 11 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Webster Central School District - Financial Condition (2018M-109)
… by adopting realistic budgets and ensuring unrestricted fund balance remained within statutory limits. Key Findings … District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … source. However, $22 million (80 percent) was not used to fund operations. Recalculated unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Schalmont Central School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Shoreham-Wading River Central School District – Financial Management (2017M-75)
… has not adopted budgets with reasonable expenditure and fund balance appropriations. The Board appropriated fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mTown of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five elected …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Newfane Central School District – Financial Management (2020M-88)
… with our findings and recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Bainbridge – Conflict of … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsWest Webster Fire District – Financial Management (2023M-23)
… with taxpayers and levied more taxes than needed to fund operations. We found: As of December 31, 2021, … was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did … balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic budgets and appropriate fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mTown of Pleasant Valley – Financial Management (2024M-158)
… $5.1 million and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158CUNY Bulletin No. CU-594
… Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding eligibility for … Differential may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-594-city-university-new-york-cuny-discretionary-assignmentComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Alton Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… disbursed their own funds. The funds received from the State are often deposited into an interest-bearing account … the agency should require the funds be returned to the State. In such instances the agency should calculate the … of Appropriations . Deposit as revenue to the Federal Fund Process as a Direct Journal Payment in SFS. See Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… It is the agency’s responsibility to prepare and submit any new transactions and required documentation as soon as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewDiNapoli Announces State Contract and Payment Actions for January 2017
… nearly 1,200 payments valued at nearly $14.4 million due to fraud, waste or other improprieties. As the state's chief … eight days for contract reviews in January and two days to audit payments. DiNapoli releases this monthly notice to provide current information about the number and types of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … City officials have not established sufficient procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. The city collected $110,000 in revenues …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, budget transparency and … receipts for certain fees collected or deposit collections in a timely manner. The board is not annually auditing the … award the correct amount of points for some activities. In addition, while district officials used competitive bids, …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsOxford Academy and Central School District – Financial Management (2016M-6)
… District officials did not ensure that the unrestricted fund balance and the capital reserve fund balance were reasonable. District officials appropriated … a combined total of approximately $1.7 million of fund balance as a financing source in the annual budgets from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6West Islip Union Free School District – Financial Management (2022M-40)
… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40