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Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Hempstead -- Budget Review (B7-15-7)
… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Village of Hempstead – Budget Review (B7-16-4)
… an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background Chapter 646 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4City of Troy – Budget Review (B22-5-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are … for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7City of Olean – Budget Review (B18-1-1)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Amsterdam – Budget Review (B23-5-4)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Village of Forestville – Water Fund (2012M-207)
… 31, 2012. Background The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a population of 697 residents. … Although the Board raised water rates five times starting in June 2007, it did not establish a reserve to set aside any …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207City of Troy – Budget Review (B5-13-20)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994, and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20City of Yonkers - Budget Review (B19-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are … its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … anticipation note (BAN) and revenue anticipation note (RAN) interest could be underestimated. Under the proposed …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Village of Suffern – Budget Review (B23-6-2)
… estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 … and approximately $448,000 less than budgeted for sewer rent revenues. The Village’s tentative budget includes a tax … Further review the reasonableness of the water and sewer rent revenue estimates before adopting the budget. Be mindful …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2City of Newburgh – Budget Review (B17-6-18)
… 31, 2010. New York State Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18City of Newburgh – Budget Review (B6-14-25)
… toward costs for the Community Oriented Policing Services (COPS) grant program. The City continues to budget minimal … to cover the City’s required contribution for the COPS program. Review the adequacy of contingency …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Village of Endicott – Budget Review (B4-14-7)
… fund as of May 31, 2004. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott -- Budget Review (B17-4-7)
… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6City of Lockport – Budget Review (B23-1-7)
… the addition of four new firefighters. Officials plan to fund these services with a “public safety service fee”, which …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Town of Thurman – Capital Projects (2016M-431)
… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431City of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The … expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is no …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Town of Sidney – Budget Review (B4-13-19)
… resources are approximately $1.9 million. Thus, the full liquidation of the liability could significantly impact the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19