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East Moriches Union Free School District – Budget Review (B7-14-3)
… 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/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Dryden Central School District – Financial Condition (2013M-396)
… surplus fund balance is in compliance with the Real Property Tax law statutory limits. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Chenango Valley Central School District – Budget Review (B4-14-8)
… 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/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Chenango Valley Central School District – Budget Review (B4-16-5)
… 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/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… experienced by these households, fracturing the delicate balance often necessary to make ends meet. Even as jobs have …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … County) The town’s bookkeeper maintained adequate records and the accounting records auditors reviewed were …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… were made. Statement No. 33 states that to accrue revenue from an expenditure-driven/reimbursement type grant, the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller DiNapoli Releases Municipal and School Audits
… responsible for overseeing the contracts approved claims totaling approximately $4.5 million without ensuring … exceeded the agreed upon contract amount by $215,395. Long Beach City School District – Financial Management … plans in a transparent and meaningful manner. While real property tax levies remained the same since 2020-21, the …
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)
… ranging in size from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 … Annual Financial Report – Of the 532 villages, 246 (46 percent) filed their statutorily required fiscal year 2023 … OSC as of December 13, 2024. 2 The scope of our review does not constitute an audit under generally accepted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Opinion 88-29
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-88-29DiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… of revenue to close projected budget gaps, according to New York State Comptroller Thomas P. DiNapoli’s annual report … analysis concludes. “Some risks remain, but an influx of new funding has helped the MTA shore up its finances,” … that could have ballooned to $1.6 billion in 2026. With new funds made available by the state and city, particularly …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… DiNapoli and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation … by this sector also draw many tourists to New York City. NYC & Company (the City’s convention and visitors bureau) …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 90-8
… foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-8New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the … statement today after giving remarks at the New York City Financial Control Board: “Federal relief and higher …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesMultiple Dwelling Property Inspections (2018-MS-1)
… not always performed, as required. Overall, 59 percent of the PM inspections and 51 percent of the FS inspections were not performed. White Plains, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Police Property Room Inventory (2014-MS-4)
… report - pdf] We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg … updating. Property is not properly safeguarded, resulting in 293 items missing from inventory at eight of the 10 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- Disposition of (a service …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bay Shore Fire … all three fiscal years. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Elba Central School District – Financial Condition (2013M-240)
… in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average … of fund balance would have in reducing fund balance or the property tax levy. District officials also used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… For example, payroll and health insurance amounts, and the tax levy were entered on the balance sheet instead of being categorized as salary expenditures and real property tax revenue. Due to the Village’s lack of transparency, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19