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City of Yonkers – Budget Review (B21-6-8)
… impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … impact the City of Yonkers financial condition in the current and future years …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Long Beach City School District – Financial Management (2023M-147)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies … since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and … fund balance that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Recent Trends and Impact of COVID-19 in Brooklyn
… Small Business Administration as those with fewer than 10 employees. The number of private sector businesses grew by … business size. While Brooklyn businesses with 10 or more employees declined by 27.6 percent between the first and … the number of microbusinesses (those with fewer than 10 employees) increased by 4.5 percent. Although the pattern …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … As a result, approximately $13,900 in potential revenue to the village was not billed ($6,295), underbilled ($5,782) … goals for the level of unrestricted fund balance to be maintained, which contributed to the appropriation of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Economic Profile of New York's North Country Region
… Economic development in the North Country is being boosted by community-based projects led by … than the state median ($59,269). Essex County has the highest median income ($52,758) and St. Lawrence County has …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-regionCost-Saving Ideas: Reviewing Your Revenue Collection Process
… Improving your local government's receipt collection system may get revenue into … the municipal website or the website of a third-party vendor may result in increased collections of certain … board may enter into a contract with a third-party vendor to provide for payments to be made by credit card to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." East … authorizing payment. Although payments appeared to be for district purposes, when checks are routinely disbursed …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases July Cash Report
… “Personal Income Tax collections remain strong, and one-time settlement funds have temporarily boosted … increased collections from historically volatile sources and the one-shot nature of billions of dollars in settlement … 31 were 9.9 percent higher than the same period last year, and collections of $4.7 billion in July were $361 million, or …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of the fund for "anticipated judgments and claims", it is our opinion that, consistent with the conclusion in Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Citywide Payment Services and Standards – Controls Over Payments
… Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on … customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the … issues, which is one of the Dashboard’s stated uses. In May 2022, CPSS reports showed $20.6 million in real …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsAbandoned Property; Technical Cleanup Proposal
… – Makes a variety of technical amendments to the abandoned property law. Memo Bill Text Status … Makes a variety of technical amendments to the abandoned property law …
https://www.osc.ny.gov/legislation/abandoned-property-technical-cleanup-proposalMuseum or Military Abandoned Property
… Our office has a list of abandoned properties left in museums, historical societies, zoological gardens, … the museum acquires title to the property. We also list military awards, medals or decorations found among the …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … activities before turning over the cash to the treasurer for deposit. Further, at least two board members review bank statements for reasonableness of deposits and compare check images to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0City of Amsterdam – Budget Review (B20-5-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Conesus No. 1 Fire District – Internal Controls (2014M-46)
… 2014 budget totaled $132,602, funded through real property tax revenue. Key Findings Although the Board has adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Town of Deerpark – Budget Review (B17-6-17)
… expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary 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/town/2017/11/10/town-deerpark-budget-review-b17-6-17Village of Hewlett Bay Park – Financial Management (2022M-30)
… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … between $5,547 and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Campbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … budget, as well as those from the last five years, is likely to produce an operating surplus. As a result, fund balance appropriated as a financing source is unlikely to be used and the District’s fund balance will …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157