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Lyme Central School District – Financial Condition (2016M-383)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8 million. … Key Findings The Board overestimated appropriations for 2014-15 and 2015-16 by an average of $1 million. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Elmont Union Free School District – Financial Condition (2017M-82)
… budgets that appropriated a total of $19 million in fund balance to finance operations, none of which was used. … budgets that result in the appropriation of unrestricted fund balance that is not needed and not used to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Town of Owego – Financial Management (2015M-179)
… of our audit was to assess the town’s financial condition for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for the major operating funds for 2015 total approximately $11.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Village of Gowanda - Sewer Financial Operations (2019M-199)
… and effectively managed the financial operations of the sewer fund. Key Findings The Board overestimated revenues by … 2018-19, resulting in net operating deficits in the sewer fund totaling $144,000. The Board did not annually … monitor, shared service costs, resulting in possible sewer fund inequities. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… at least $2 billion in each of fiscal years 2024 through 2026 and about $4 billion in FY 2027. Still, the city projects budget gaps of $4.2 billion in … include the potential fiscal impact of a new package of bills for housing vouchers (city FHEPs), or funding for …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… allow New York City to generate at least an additional $24 billion in operating surplus in city fiscal year FY 2022 …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli: External Risks Threaten NYC Budget
… the receipt of $8.8 billion in federal funding in FY 2017, which represents about 10 percent of its budget. The … the city would lose $305 million annually beginning in FY 2018 if a provision in the ACA that increased Medicaid … impact the city by an estimated $561 million beginning in FY 2018. For example, the budget would increase education aid …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324West Valley Central School District – Financial Management (2013M-178)
… of Audit The purpose of our audit was to evaluate the District’s financial operations including the use of … June 4, 2013. Background The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board of Education which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… operating surpluses. When adding back unused appropriated fund balance, the District’s unrestricted fund balance exceeded the statutory limit each year. Two of the District’s six general fund reserves are overfunded or potentially unnecessary. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andTown of Schaghticoke – Budgeting (2013M-239)
… budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide general fund, two water district funds and one sewer district fund. Town officials stated they appropriated unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Woodbourne Fire District Audit Follow Up 2023M-98-F
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fXIV.15 Updating Agency Contacts – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES The Office of the State Comptroller’s (OSC) … of Operations (OOO) maintains agency contact information for various audit and operational purposes. The OOO requires … to complete their verification. CONTACT INFORMATION FOR FINANCIAL FUNCTIONS Agencies must review and update …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with collection … funded nearly $2.7 billion in other new needs in FY 2026, much of which went towards discretionary spending …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesOpinion 2001-14
… agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in … employee or director (General Municipal Law §800[3][b],[c]). Pursuant to General Municipal Law §801(1), unless an …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Proposed Regulations
… after reasonable inquiry, the Budget or Plan, as the case may be, is based on reasonable assumptions and methods … after reasonable inquiry, the budget or plan, as the case may be, is based on reasonable assumptions and methods … the public along with the budget or financial plan, as the case may be. Part 204.3 (5) is amended to read as follows: …
https://www.osc.ny.gov/legislation/proposed-regulationsDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to a report issued today by … The report noted the allowable tax levy growth factor will be 0.73 percent for entities that operate on a … Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Unified Court System Bulletin No. UCS-246
… to employment taxes and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-246-uniform-maintenance-uniform-blazer-lump-sum-payment-and-junePayroll Improvement Project Bulletin No. PIP-014
… agencies of the new arrears process for employees enrolled in the Optional Retirement Plan (ORP) or the Voluntary … codes below. The deductions are broken down by plan (SUNY, CUNY, VDC), suspense status (suspense or participating), and … any questions on your calculations they will contact you. Log in to PayServ. Navigate to General Deduction Data (Main …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsState Comptroller DiNapoli Releases Municipal & School Audits
… were referred to outside law enforcement for review. Brighton Central School District – Procurement (Monroe … vendors was in the district’s best interest. Onondaga Cortland Madison Board of Cooperative Educational Services …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits