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City of Newburgh – Budget Review (B20-6-12)
… the significant revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Village of Washingtonville – Budget Review (B24-6-1)
… tentative budget were reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws of 2023 … notes are issued. During the time that LFL Section 10.10 is in effect, the Village’s tentative annual budgets must be … contingency and a $20,000 water fund contingency. There is no contingency for the sewer fund. Given the potential …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Property Tax Cap for Villages
Print out presentation to follow allow and take notes during the online webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-villages-040620.pdfProperty Tax Cap Levy Growth
New York Office of the State Comptroller, Property Tax Cap Levy Growth
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation-and-allowable-levy-growth-factors.pdfGet Help - Businesses and Governments
… Assessment Roll Verification Filing System Constitutional Tax Limit Filing System Justice Court Reporting System PARIS … Authorities Reporting Information System) Real Property Tax Cap Filing System Tax Data Verification Filing System Phone: 1-866-321-8503 , …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentLocal Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… welfare, health and general prosperity of the people of New York State. IDAs provide financial assistance, including … who receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in constructing new buildings or renovating existing buildings. The …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mTown 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 … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Village of Leicester – Financial Management (2025M-7)
… a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and … plans that would have assisted the Board and officials in developing and adopting realistic budgets and planning for … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Three Years of the Tax Cap – Impact on School Districts
Three Years of the Tax Cap – Impact on School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/schooldistricttaxcap0215.pdfCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… and receive BOCES aid payments, which they then distribute to their component districts. Component and noncomponent … 23 component districts for the 2023-24 claim year. Refer to Appendix B for details on State aid payments received. … almost $2 million more BOCES aid than they were entitled to for approved facilities expenditures. In addition, …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Montrose Fire District – Claims Auditing (2025M-53)
… Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper fire district purpose. Purchases made using … rental agreement were rendered. A claim totaling $17,812 for an automatic defibrillator (AED) without obtaining quotes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53State Agencies Bulletin No. 1837
… bulletin is superseded by Payroll Bulletin 1837.1 Purpose The purpose of this bulletin is to inform agencies of the new Action Reason codes to place employees on a Paid … The purpose of this bulletin is to inform agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… financial reporting requirements. “While the vast majority of local governments complete their financial filings as … or more years calls into question the financial position of the locality as well as the effectiveness of the local government’s financial management. When a local …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… The Enacted State Budget for State Fiscal Year (SFY) 2021-22 is boosted by a substantial influx of new resources, totaling an estimated $26.7 billion in SFY 2021-22. These resources include federal support, … The Enacted State Budget for State Fiscal Year SFY 202122 is boosted by a substantial …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… bylaws and a four-member Board. The Board is responsible for managing the Department’s financial activities. The … The Board did not have the necessary information it needed to help ensure that the Department’s financial operations were adequately accounted for and reported. Also, it did not enforce the limited …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyTown of Orange – Budget Review (B20-2-14)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … fund balance is estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance may be needed to replace revenue shortfalls and to supplement the highway …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Exeter – Records and Reports (2015M-23)
… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Comptroller DiNapoli Releases Municipal Audits
… County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget transparency and … The significant revenue and expenditure projections in the preliminary budget are reasonable. However, the … The significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2016 …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0