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Table 1 - Overlapping Real Property Tax Levies Per Year - 2009
Table 1 - Overlapping Real Property Tax Levies Per Year - 2009
https://www.osc.ny.gov/files/local-government/data/excel/2009table1.xlsTable 1 - Overlapping Real Property Tax Levies Per Year - 2010
Table 1 - Overlapping Real Property Tax Levies Per Year - 2010
https://www.osc.ny.gov/files/local-government/data/excel/2010table1.xlsTable 1 - Overlapping Real Property Tax Levies Per Year - 2011
Table 1 - Overlapping Real Property Tax Levies Per Year - 2011
https://www.osc.ny.gov/files/local-government/data/excel/2011table1.xlsCity of Yonkers – Budget Review (B22-6-5)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to … practice of using debt to pay for recurring costs is imprudent. Our review found the City’s budget: Continues … annual budget. Includes a tax levy of $402,154,152, which is equal to the tax levy limit. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Chenango Valley Central School District – Budget Review (B4-14-8)
… and food service fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Chenango Valley Central School District – Budget Review (B4-16-5)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Health, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the State, distinct and separate … from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9DiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… was arrested yesterday for allegedly stealing over $21,946 in state pension payments meant for his deceased mother, … the New York State Police for their continued partnership in combatting fraud." New York State Police Superintendent Steven G. James said , “Today’s arrest would not have been possible …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherOpinion 88-50
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use … storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a capital reserve fund may be expended to fix dents and … a water storage tank depends on whether the work is more in the nature of rebuilding or completely overhauling than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50GASB Statement 87, Leases
… periods are favorable compared with current market rates. Contract-based factors, such as significant economic … on an Index or Rate: payments are based on set common rates or an index, such as the Consumer Price Index. Example …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … totaled over $2.2 million. Key Findings The Board did not adopt a policy or develop procedures to govern the level …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Jamesport Fire District - Gasoline Inventory (2019M-04)
… of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. … when procuring gasoline and obtain a vendor contract to ensure the price paid is accurate. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… Thomas P. DiNapoli, Acting Erie County District Attorney Michael J. Keane, and Erie County Sheriff John C. Garcia announced. “Instead of safeguarding public money, … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… state's fiscal year (SFY) 2018-19 Enacted Budget Financial Plan projects that spending will outpace revenues over the … The $170.3 billion spending plan is up $6.5 billion from SFY 2017-18. Total receipts are expected to increase 0.3 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… 2014 through June 30, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … insurance coverage to over 1.2 million active and retired State, participating local government, and school district …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceOpinion 88-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Town of Walton – Justice Court Operations (2021M-72)
… and fees we examined. There were no recommendations as a result of this audit. Background The Town, located in … an elected Town Board (Board) composed of four members and a Town Supervisor (Supervisor). The Board is responsible for … financial activity reports and the disposition of tickets to various local and New York State agencies. … Determine …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72