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City of Long Beach – Budget Review (B7-15-14)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year … liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds as of June 30, 2012. … from the sale of City property and determine whether it is likely to be realized during 2015-16. Apply for applicable …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14NYC Budget Benefiting From Strong Tax Collections
… in FY 2018 (the fastest in three years), boosted by a near doubling of capital gains and the strength of the city’s … will come from funding shifts, debt service savings and cost reestimates. The city estimates that actions on the state level will cost $745 million in FY 2019 ($531 million in higher …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsAdministration and Monitoring of Financial Assistance to New York City Businesses
… York City Council in 1974 “to promote the economic welfare of its inhabitants and to actively promote, attract, … or retaining jobs. The 23 projects we sampled had 2,517 employees and anticipated hiring an additional 4,559 FTEs … two projects that were terminated had the same number of employees as when they started, yet they received …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesDiNapoli Releases Review of Executive Budget
… expected, New York is on solid fiscal footing,” DiNapoli said. “However, the pandemic’s continued uncertainty makes …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetDiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) … $7.3 billion, or 3.1%, from the prior year. The decrease is primarily attributable to projected reductions in … following a period of significant spending growth. When comparing the actual spending from SFY 2023-24 to the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetSherrill City School District – Reserve Funds (2017M-247)
… to fund one-time expenditures, fund needed reserves, pay off debt or reduce property taxes. … Sherrill City School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Town of Laurens - Budget Review (B4-14-21)
… $370,880, appropriated fund balance of $116,905 and real property tax revenues of $823,625. Key Findings We project that the … equitable. The Town’s tentative budget complies with the tax levy limit in 2015. Key Recommendations Consider the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Westfield, Town of – Financial Management (2013M-389)
… purpose of our audit was to review the Town’s financial management of the highway town-outside-village fund for the period January 1, 2010 through November 21, … and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Village of Monticello – Records and Reports (2020M-104)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained accurate, complete and … … Determine whether the Village of Monticello Village Treasurer Treasurer maintained accurate complete and timely …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … we found the significant revenue and expenditure estimates in the District’s proposed budget to be reasonable. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Online Services
… We offer a growing list of secure Online Services for customers, clients and business partners. For … Documents Submission System (EDSS) Justice Court Fund Internet Reporting System Local Government Constitutional Tax …
https://www.osc.ny.gov/online-servicesHoltsville Fire District – Financial Management (2025M-4)
… use towards the next year’s budget and the expected real property tax levy. Accurate estimates help ensure that the … increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than necessary. The Board … were not clear, reserves may have been overfunded and real property tax levies may have been higher than …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… for 2014-15 by $420,641. The Board overrode the 2017-18 property tax levy limit and increased the tax levy by 21 percent, even though unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer provided to the Board. The Treasurer has not submitted the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialTown of Ripley – Town Clerk Collections (2024M-139)
… 2023 tax collections totaling approximately $560,000 daily as required and record timely in the cash receipts journal 248 non-property tax collections … the payment or the form of payment received for 552 payments collected totaling approximately $71,000. Without …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139State Comptroller DiNapoli Releases Municipal Audits
… (2021M-193) The purchasing agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures. … the board of directors had significant discussions of the pros and cons of developing the property. Subsequent to the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsOtego-Unadilla Central School District – Financial Condition (2013M-84)
… Board continued to adopt budgets that included annual real property tax levy increases even though the District had funding … could include, but are not limited to, reducing District property taxes, funding one-time expenditures, or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli Announces State Contract & Payment Actions For March 2014
… Approved a $2.2 million Office of Mental Health award to South Shore Association for Independent Living to fund repairs and …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014Comptroller DiNapoli Releases Municipal Audits
… benefits provided by the town. Finger Lakes Community College – Credit Card and Travel Expenditures (Ontario County) Auditors found that the college could have saved $18,135 on 76 lodging claims by … 18 payments totaling approximately $4 million from the college’s bank account prior to audit. Auditors also …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0