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Village of Endicott – Budget Review (B4-13-8)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8

Personal Income Tax and Property Tax

… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … examination period, the Department approved and submitted to our Office nearly 7.7 million refunds for payment totaling …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

City of Olean – Budget Review (B1-13-2)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

South Huntington Union Free School District – Financial Condition (2016M-132)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) each year but did not use these funds to make related payments. Based on projections made by the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132

Westmoreland Central School District – Financial Condition (2014M-283)

… audit was to examine the District’s financial activities for the period July 1, 2013 through June 30, 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

Niagara Wheatfield Central School District – Financial Condition (2014M-364)

… District’s budgeted appropriations for the 2014-15 fiscal year total approximately $64.6 million. Key Findings The … fund resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364

Batavia City School District – Financial Condition (2016M-160)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for … 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Ticonderoga Central School District – Financial Condition (2013M-154)

… funds and reserves. As a result, by the end of the 2011-12 fiscal year, the District had only $10,000 remaining in reserves, … $1.1 million at the beginning of the 2012-13 fiscal year. While the Board has taken steps to attempt to address …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154

Oneonta City School District –Financial Condition (2013M-165)

… the District’s financial condition. Since 2010, total State aid received by the District has declined more than $1 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… Determine whether the Sherburne-Earlville Central School District (District) Board of Education (Board) and District … … Determine whether the SherburneEarlville Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

Town of Gorham – Budgeting (2023M-181)

… as of December 31, 2022.  Budget transfers were made at year end, rather than as necessary throughout the fiscal year, resulting in appropriation accounts being over …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181

Village of Lisle – Transparency of Fiscal Activities (S9-24-13)

… (Village Law) Section 4-408.  Ensure the past four fiscal year AFRs were prepared and filed as required by New York … concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective oversight resulted in a …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13

Fiscal Stress Monitoring System Statistics

… in an orderly, transparent and comprehensive manner. A report issued by OSC in September 2024, Fiscal Stress … and villages that reported for fiscal year 2023. This report also includes trend analysis on environmental stress …

https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statistics

Other Bulletin No. 1

… time in pay status of six (6) or more months during Fiscal Year 2003-2004 The Lump Sum Bonus Payment must be prorated … time in pay status of six (6) or more months during Fiscal Year 2003-2004 Employees who meet the eligibility criteria … if the employee returns to the payroll during Fiscal Year 2004-2005. Employees who meet the eligibility criteria …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-1-lump-sum-bonus-payments-suny-construction-fund-employees

Monroe County – Golf Course Contract Management (2014M-111)

… operations. The operating budget for the 2014 fiscal year totals approximately $1 billion. Key Finding County … contractual maintenance work is adequately completed each year. Ensure that adequate staffing levels are maintained and …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Global Concepts Charter School – Cash Disbursements (2017M-126)

… during the 2016-17 school year. The School, which is a public school financed by local, State and federal resources that is not under the … and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

Comptroller DiNapoli Releases Municipal Audits

… making purchases on behalf of the system’s member public libraries. These purchases included 289 computers and 110 … computer accessories and warranties for member public libraries. … New York State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2

City of Newburgh – Budget Review (B6-14-25)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

City of Yonkers – Budget Review (B6-15-15)

… in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is … City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15

DiNapoli: Local Sales Tax Collections Up Slightly in May

… in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local sales tax collections …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-may