Search
Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting practices generated … in each of the last three fiscal years to reduce the tax levy, the Board over-estimated expenditures by between $3 … of fund balance would have in reducing fund balance or the property tax levy. District officials used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… the proposed budget sets forth the Governor’s priorities to address them while also recognizing the importance of … commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalTown of Deerpark – Budget Review (B6-13-18)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18North Bellmore Union Free School District – Financial Condition (2014M-47)
… surplus funds exceed the level established by Real Property Tax Law. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Covid-19 Relief Program Tracker - Through March 31, 2022
Covid-19 Relief Program Tracker - Through March 31, 2022
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-data-03-31-22.xlsxSharon Springs Central School District – Fund Balance Management (2022M-100)
… statute and circumvents the statutory limit. Although real property tax levies remained relatively flat during the audit period, … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Letchworth Central School District – Financial Management (2013M-332)
… in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average … appropriation of fund balance would have in reducing the property tax levy. District officials also used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Opinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Town of East Hampton – Budget Review (B7-16-14)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The budget review did not …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Beacon City School District – Budget Review (B6-14-10)
… District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Beacon City School District, … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The District’s proposed budget complies with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Chenango Valley Central School District – Budget Review (B4-15-8)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of East Hampton – Budget Review (B7-14-18)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The budget review did not …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update the financial records to conform to the Office of the State Comptroller’s (OSC’s) …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Beacon City School District – Budget Review (B6-13-10)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-15-19)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The budget review did not …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Kiantone – Town Clerk (2014M-273)
… totaled $559,156. Key Findings The Clerk did not remit all property tax penalties and interest due the Supervisor. The Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… District’s tentative budget for 2016-17 complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… District’s tentative budget for 2015-16 complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Fabius-Pompey Central School District – Budget Review (B3-15-9)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… District’s tentative budget for 2014-15 complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2