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Town of Seward – Financial Management (2016M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Key Recommendation Expand the fund balance policy to cover reasonable amounts to maintain in each fund and how to manage annual operating … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Town of Rosendale – Financial Operations (2015M-38)
… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is governed by … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Orange – Budget Review (B20-2-14)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The Town of Orange is located in Schuyler County. Key Findings Our …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of East Hampton - Budget Review (B20-7-10)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Town of Schuyler – Financial Management (2014M-182)
… balance in the Town’s general fund would cover more than a full year’s appropriations. The sewer district fund has …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Rosendale – Justice Court (2014M-232)
… 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Porter – Capital Projects (2013M-352)
… The Town of Porter is located in Niagara County and has a population of approximately 6,700 residents. The elected … $953,000, should be recorded in the general fund-townwide, where they can be used to reduce real property taxes and … fund, rather than the general fund. As of September 30, 2013, the capital projects fund held $39,600 in cash from …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Edinburg – Justice Court Operations (2014M-226)
… of our audit to evaluate the Court’s financial operations for the period January 1, 2013 through April 30, 2014. … Perform monthly accountabilities and bank reconciliations for the fines and fees bank account and the bail bank … of our audit to evaluate the Courts financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226City of Yonkers – Budget Review (B20-6-4)
… of property, to balance its budget. Revenue estimates for sales and use tax, income tax surcharge, sewer rents, metered water sales, utilities gross receipts and consumer protection …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4City of Long Beach – Budget Review (B20-7-3)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Village of Suffern - Budget Review (B20-6-2)
… $1.94 million and $2.38 million, respectively, which is approximately $190,000 less than budgeted for water … tentative budget includes a tax levy of $12,426,613 which is $471,753 above the limit established by law. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Oppenheim – Town Clerk Operations (2014M-248)
… 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. The Town is governed by … did not exist. The Clerk did not make deposits in a timely manner. The Clerk did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… Background The Town of Exeter is located in Otsego County and has a population of approximately 990. The Town is … not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the Supervisor filed the … notices to remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23City of Troy – Budget Review (B19-5-8)
… debt. One of the City’s collective bargaining agreements (CBA) is expired and the City faces potential significant … increased salary and wage costs in the event that the CBA is settled in 2020. The City’s proposed budget includes a … financial impact in the event that the City’s one expired CBA is settled in 2020. The City Council should be mindful of …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of East Hampton - Budget Review (B19-7-10)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10City of Newburgh – Budget Review (B19-6-11)
… $910,000. The budgeted $565,000 in severance payments does not include appropriations for budgeted layoffs in 2019, and may not be sufficient if the layoffs do not take place until 2020. The budgeted $50,000 for unemployment … the limit. The City faces potential increased salary costs when its collective bargaining agreement (CBA) with the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Town of Candor – Fund Balances (2014M-157)
… available for use in each of the four major operating funds has either increased significantly or remained at a … not formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… This amount is significantly higher than the most recent forecast by the Division of the Budget contained in the … to the Financial Plan. While tax collections have exceeded forecast throughout the current fiscal year, December results … taxes. Tax receipts exceeded the latest Financial Plan forecast by $12.9 billion over the first nine months of SFY …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingXV.6.A Split Payroll – XV. End of Year
… 2025-26 60%/6 days 2026-27 2026-27 Institutional April 1, 2027 100%/10 days 2026-27 0%/0 days 2027-28 Administrative April 7, 2027 50%/5 days 2026-27 50%/5 days 2027-28 Institution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payroll