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Saratoga Springs City School District – Fund Balance (2016M-99)
… fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller DiNapoli Releases Municipal Audits
… record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 (64%). The clerk did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Rockland County – Budget Review (B6-13-6)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background Rockland County has been experiencing financial condition difficulties … 2011. In addition to the deficit in the general fund, the County had unrestricted deficits of $109.5 million in the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10DiNapoli Releases Economic Profile of New York's North Country Region
… industries and improving critical infrastructure is positioning the region well." DiNapoli's office examined the …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-regionState Comptroller DiNapoli Releases Municipal Audits
… necessary when obtaining these services. Town of Liberty – Justice Court Operations (Sullivan County) Auditors sampled 42 … Authority – Water and Sewer Charges (Saratoga County) The clerk properly billed, collected, recorded and deposited …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… Improving your local government's receipt collection system may get … is the process for residents? By becoming more efficient, your local government can possibly increase collections, … Use a Bank Having a bank process payments on behalf of your local government can reduce the amount of staff time …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of Sherburne – Budgeting (2025M-3)
… necessary. The Town has five funds which include the four main operating funds, which are the general fund town-wide … is funded primarily by sales tax and Consolidated Local Street and Highway Improvement Program (CHIPS) revenues. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … COUNTIES -- Powers and Duties (imposition of fees at county landfill) FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 88-18
… that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) … VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A … newly incorporated village becomes entitled to payment of mortgage tax moneys the first day of June following the first …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Elba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, …
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)
… and Village Law Section 4-408. In addition, revenue and expenditure accounting entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the tax levy were entered on the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19City of Olean – Budget Review (B17-1-3)
… expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether 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/city/2017/03/17/city-olean-budget-review-b17-1-3Opinion 95-25
… LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid … "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget) STATE … added). Section 54 of the State Finance Law provides for an annual apportionment and payment of State aid to …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Approved State Contracts and Payments
… In December, the Office of the State Comptroller approved 1,579 contracts for state … . Major Contracts Approved Department of Corrections $9.5 million with Westchester County Health … and outpatient health care services for inmates. Office of General Services $62.6 million with HBP Joint Venture for …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-payments-0Citywide Payment Services and Standards – Controls Over Payments
… Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the Citywide … received daily, at one DOF location, payments received by mail were kept in an unsecured place for up to 3 days before … or routed directly to the lockbox location (payments by mail). Survey agencies that use the System to determine any …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsState Comptroller DiNapoli Statement on New York City's November Budget Update
… by savings though the Program to Eliminate the Gap (PEG) initiative. PEG savings made use of both agency vacancies and … to provide about $2.5 billion in savings through FY 2024; however, this figure is lower than initially requested. … worsening of the economic outlook since its last update in April 2022, including on Wall Street , the city is not yet …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateAsylum Seeker Spending Report
… between State Fiscal Year (SFY) 2022-23 through SFY 2026-27 for emergency spending related to people seeking … asylum seekers totaled $2.62 billion through January 31, 2026. Figure 1 – State Spending by Agency (through month … Note: Spending from April 1, 2023 through January 31, 2026. Figure 2 – State Spending by Activity (through month …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportNYS Common Retirement Fund Reports Second Quarter Results
… clearly fragile in this volatile financial climate. Wall Street continued to exceed expectations in the quarter, but Main Street is suffering. Our economy needs additional federal …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-results