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Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an individual local government. File local government data with the Office of the State … Local Government Data …
https://www.osc.ny.gov/local-government/dataState Comptroller DiNapoli Releases Municipal & School Audits
… Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs … by state law and the village’s procurement policy. In addition, 36 claims totaling approximately $171,000 were … sufficient supporting documentation attached to the claim but were approved for payment by the board. In addition, the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Real Property Dispositions
… formal quality control processes to ensure that there is full compliance with policies and procedures for identifying …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service … and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B18-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … for these special projects. The City’s adopted budget does not include a contingency appropriation for the general fund, … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… the village did not receive all the benefits they should have from the County sales tax distributions, taxpayers with …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Opinion 88-61
… TAX LAW, §925: A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing … we concluded that a taxpayer may satisfy the burden of proving timely payment by producing a receipt from a …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. … Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting records and perform the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Opinion 94-24
… (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); … REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL … referendum authorizing the purchase of the parcel of real property on which the town hall is to be constructed and …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 92-26
… the towns and cities in the county on the basis of the full value of taxable real property. Thus, from a taxpayer's … apportioned among the cities and towns on the basis of the full valuation of the real property therein (see County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit, town, sempronius
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sempronius-town-2023-66.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2020-102.pdfDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… largest cities (six out of 10) chose to allocate more than 80% of their funds towards general operating expenses to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… optimistic spending projections for overtime, Carter case spending (involving students with disabilities) and …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusTown of Alabama – Town Clerk Operations (2013M-369)
… November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Comptroller DiNapoli Releases Municipal Audits
… Rockland County – Budget Review (B6-16-19) The county does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a … in the coming weeks.” Prior Analysis and Statements on the New York City Budget Review of the Financial Plan of the City of New York (December 2025) New York State Comptroller DiNapoli … New York State Comptroller Thomas P DiNapoli released a …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetOpinion 94-26
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS -- Powers and Duties (establishment of BID … or more villages, the limitation on district assessments in section 980-k is computed with reference to general town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26City of Yonkers – Budget Review (B6-15-16)
… of 4.74 percent. Key Findings The 2015-16 budget relies on nonrecurring funding of $14 million which will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police … be over-budget by as much as $2.1 million based on the 2014-15 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … real property tax levy by more than $325,000. The District has not developed a multiyear financial plan that addresses … the District’s long-term operational needs or the use of unexpended surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268