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Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain accurate and reliable accounting records. Key Recommendations Prepare budgets that … accounting and reporting manual for fire districts. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of East Hampton – Budget Review (B7-15-19)
… December 31, 2008, and December 31, 2009. Local Finance Law requires all local governments that have been authorized …
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 (B7-13-1)
… District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1State Comptroller DiNapoli Releases Municipal and School Audits
… that 101 enabled nonstudent network accounts were no longer needed and, if accessed by attackers, could be used …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… [read complete report – pdf] We also issued 10 individual reports to the following Villages: Almond , … Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … by Village officials, which were due to incomplete accounting records, turnover in the Chief Fiscal Officer …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2DiNapoli Releases Executive Budget Report
… following the release of the Executive Budget, provides information to assist in the evaluation of the 2016-17 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: Wall St. Profits Soared in First Half of 2020
… pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over the same period last … “Wall Street’s successful first half helps our state and city budgets because the securities industry provides an … the pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020DiNapoli Releases Analysis of Enacted State Budget
… at the federal level, paired with potential Congressional action, may mean that in the upcoming months New York will … (SY) basis, an increase of $209 million (0.6%) over the Executive Budget and $1.7 billion (4.9%) over SY 2025. The … acceleration in inflation, triggered in part by the impact of tariffs on prices, may affect state sales tax …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetOpinion 88-30
… assessments levied under Town Law, §202-a could take into account whether the property is connected to the water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … competitive bidding for purchases totaling $64,405 from two vendors. The district made payments totaling $231,174 to … for the use of the accumulated funds and has not developed a fund balance policy or comprehensive long-term financial …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… accounts are maintained by their respective treasurers and list all disbursements and receipts. However, the department … accounting records of disbursements and receipts or running cash balances for the department and squad accounts. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Selected Controls Over the Property Tax Assessment Process (2015-N-1), 90-Day Response
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15n1-response.pdfProperty Tax Cap: Inflation and Allowable Levy Growth Factors for Prior Years
Find Inflation Factors and Allowable Levy Growth Factors by Fiscal Year
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation_allowablegrowthfactors_prioryears.pdfComptroller DiNapoli Releases Municipal Audits
… addition, the city plans to borrow up to $13 million for tax certiorari settlements in the 2015-16 fiscal year. The … The city’s proposed 2015-16 budget complies with the property tax levy limit. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Town of Sidney – Budget Review (B4-13-19)
… in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Sidney, located in … 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 Town is currently reporting accounts …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Richland Fire District – Board Oversight (2016M-374)
… District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed … in a separate bank account so it will not be commingled with other District funds. Prepare and file annual foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… paid to the City of Glen Cove (City), $75,039, and to the school district and library, $300,875. Tax exemptions …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mTown of Sidney – Budget Review (B4-16-13)
… in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Sidney, located … expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York State Local … to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13