Search
Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272City of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Cambria – Capital Projects Financing (2017M-161)
… May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population of approximately … Transfer comfort station BAN proceeds improperly deposited in the general fund to the debt service fund and use it to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the … Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Groton Central School District – Financial Management (2014M-288)
… Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and the Towns of Locke and Summerhill in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… Develop a multiyear plan to address the District’s fiscal stress. … Watervliet City School District Fiscal Stress 2014M149 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Town of Pulteney – Financial Condition (2021M-24)
… Did not adopt a multiyear financial plan, capital plan or fund balance, reserve or budgeting policies. Key Recommendations Adopt budgets … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Southern Cayuga Central School District – Financial Condition (2020M-77)
… financial condition. The Board underestimated revenues by an average of $141,038 and overestimated appropriations by … operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Chili - Financial Management and Cash Receipts (2019M-167)
… adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town … The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic … which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Fishers Fire District – Financial Condition (2021M-128)
… more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased to $1.8 million, which is sufficient … 2020 expenditures. The Board also did not adhere to its fund balance policy or adopt budgeting or reserve policies or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , … , Village of Holley , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Valley Central School District – Financial Condition (2014M-58)
… students during the 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings Fund balance has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned deficits. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Village of Palmyra - Financial Management (2019M-94)
… Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports. … water and sewer funds maintained excessive unrestricted fund balance levels, as a result of unrealistic budgets. … not developed multiyear financial or capital plans or a fund balance policy. The Board did not audit the …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Cornwall – Financial Condition (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … adopted budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… tax levy growth will be limited to 2% for a third time in four years for local governments with calendar fiscal … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … Dec. 31) had their levy growth capped at that amount. In 2021, the allowable levy growth was 1.56%. The Office of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022DiNapoli: State's Fiscal Outlook Declines
… grew by $4 billion in SFY 2024-25, $5.3 billion in SFY 2025-26, and $6.3 billion in SFY 2026-27. The gaps are now … Medicaid enrollment does not decline at all by March 2025). End of Pandemic Federal Aid The federal American …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesState Agencies Bulletin No. 1944
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with … Dates Effective immediately. OSC Actions OSC will report the value of personal use of an employer-provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Police Bulletin No. SP-111
… Criteria Bargaining Units 07 and 17 Pursuant to Chapter 157 of the Laws of 2005 (Troopers and Commissioned … Officers) which continues the payment as stated in Chapter 244, Sections 4 and 5 of the Laws of 2002 and Chapter … Payment is provided. Bargaining Unit 07 Chapter 244, Section 4, Laws of 2002: “Members of the collective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-111-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-105
… Purpose To provide notification of the procedure for processing the Education Payment. Affected … To provide notification of the procedure for processing the Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-association