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Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … information readily available to the public. By being open, providing information and keeping public records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2The Transportation and Warehousing Sector in New York City
… of April 2022, the transportation and warehousing sector in the City has regained 82 percent of pandemic job losses, … area ranks first among the top 10 metropolitan areas in the nation for number of transportation, warehousing and … Transportation Authority employment, which falls under the public sector) lost the greatest number of jobs over the …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityDiNapoli: New State Funds Open Door for MTA to Ease Debt, Build Stronger Future Budgets
… and other aid, including expected revenue from congestion pricing, give the Metropolitan Transportation Authority an … budget through 2026 — and federal approval for congestion pricing — are positive signs that the MTA can gain greater … debt, which will be primarily funded with congestion pricing revenue and kept outside of the operating budget to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-new-state-funds-open-door-mta-ease-debt-build-stronger-future-budgetsOpinion 88-30
… to a district water system in the proper exercise of its police powers. (2) The costs of establishing and operating … charge upon all the properties in the district. This is in response to your inquiry concerning the authority of a town … stated as follows: "It is the commonest exercise of the police power of a state or city to provide for a system of …
https://www.osc.ny.gov/legal-opinions/opinion-88-30City of Amsterdam – Budget Review (B20-5-8)
… purpose, which consisted of $5,091,424 for the general fund, $1,321,091 for the transportation fund, $512,675 for the sewer fund and $763,844 for the recreation fund. Key Findings Based …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Selected 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.pdfChenango Valley Central School District – Budget Review (B4-16-5)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Saratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99East Moriches Union Free School District – Budget Review (B7-14-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
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)
… October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law statutory … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
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 significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Fishers Island Union Free School District – Website Transparency (2023M-28)
… – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) website provided … audit fishers island school website transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting practices for … total approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Pittsford – Audit Follow-Up (2017M-51-F)
… - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the … The purpose of our review was to assess the Villages progress as of August 2020 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fEast Moriches Union Free School District – Budget Review (B7-13-3)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background 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/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Worcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Sidney – Budget Review (B4-16-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
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)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374