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… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … potentially face shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 million) and police ($1.1 million) is …

https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12

Town of German – Supervisor’s Records and Reports (2023M-54)

… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former Supervisor did not … Maintain accurate and complete accounting records. Provide reliable monthly financial reports to the Board. File AFRs …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Otego-Unadilla Central School District - School District Website (S9-19-26)

… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26

Henrietta 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-27

DiNapoli Releases Analysis of Executive Budget

… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State Fiscal Year … for Medicaid beneficiaries, providers, local governments and the state budget. DiNapoli also raised concerns about transparency and accountability, including proposed statutory changes that …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budget

DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes

… where they remained until 2019. "Taxpayers want to know how their taxes compare to other municipalities and whether … highest tax rates at $17.46 per $1,000 of full property value. City tax rates were twice as high as those in villages and nearly three times higher than …

https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxes

City of Lockport - Budget Review (B1-16-16)

… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

Property Tax Freeze Credit

… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … primary residence and the total household income must be $500,000 or less) and the school district where the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …

https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-credit

Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)

… – pdf] Audit Objective Did Delaware County Industrial Development Agency (DCIDA) officials properly monitor … to encourage various types of economic and community development. In return for financial assistance, project … accountable and ensure the economic and community development initiatives effectively and transparently achieve …

https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-website

State Agencies Bulletin No. 648-A

… Purpose To explain OSC’s automatic processing of payments. Affected … eligible for this Cash Advance Payment Background Pursuant to Chapter 113 of the Laws of 2006 which implements the … payments for those employees covered by the award. Due to the complexity of processing the General Salary Increases …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01

Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)

… and $10,000 in 2012. Because the Board considered that the tax levies were no longer sustainable without significant … a local law in 2012 to override the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to …

https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231

Village of Livonia – Board Oversight and Information Technology (2014M-221)

… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … through April 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of approximately 1,400.The Village is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221

Saranac Central School District - School District Website (S9-19-30)

… decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action plan … Key Recommendations Ensure that budget-to-actual results, comprehensive budget documents, a multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30

City of Ogdensburg – Budget Review (B3-16-20)

… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …

https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20