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Holtsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4York Central School District - School District Website (S9-19-35)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … District officials should enhance transparency by: Posting budget-to-actual results. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … financial policies, such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Beacon City School District - School District Website (S9-19-27)
… Officials also did not prepare a multiyear financial plan. Posting a prepared plan further enhances the transparency of … Final annual budget. Should enhance transparency by: Posting the budget-to-actual results, all original budget … and CAPs in an easily accessible location. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… Republican tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions … the Social Services Block Grant, federal highway aid for emergencies and the Consumer Financial Protection Bureau. … Republican tax bill moving forward in Congress remains a bad deal for New York …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0State Comptroller DiNapoli Releases Municipal Audits
… The clerk also did not report or remit any fees received to the supervisor or New York State Agriculture and Markets. … exceeded the cap and did not pass the required local law to override the cap. Town of East Hampton - Budget Review … caused by the pandemic may require adjustments to the budget throughout the year. The proposed budget …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 300
… to view this publication. The New York State Payroll System calculates taxes based on the annual table. Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsLocal Government – 2023 Financial Condition Report
… billion) for local governments outside of New York City. School districts, towns, and villages received $23.9 billion, … period. The inflation factor for local governments with a calendar fiscal year in 2024 is 6.26 percent. The combination … 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with most of the …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentCity of Newburgh – Budget Review (B6-16-17)
… taxes. The City’s proposed budget complies with the tax levy limit. Key Recommendations Reduce reliance on …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Get Help
… Filing System VendRep System - Enroll Now Proceed to Login … Information on where to get help related to Online Services …
https://www.osc.ny.gov/online-services/get-helpTown of Orange – Budget Review (B20-2-14)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … of Orange is located in Schuyler County. Key Findings Our review took into consideration the potential impact the …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Three 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.pdfRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… [read complete report – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Village of Washingtonville – Budget Review (B24-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our … submitted to the Office of the New York State Comptroller for examination and recommendations. Key Findings The scope … of revenue has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1City of Troy – Budget Review (B5-16-15)
… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … $21,630,000 to liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Local Government – 2021 Financial Condition Report
… property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step … formula. The law also includes provisions for a local government to override the tax cap. The calculated allowable …
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-governmentGet Help - Businesses and Governments
… Tax Limit Filing System Justice Court Reporting System PARIS (Public Authorities Reporting Information System) Real …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsTown of Sherburne – Budgeting (2025M-3)
… funds, which are the general fund town-wide (TW), highway fund TW, general fund town-outside-village (TOV) and … During the audit period, the Board adopted budgets for the general fund TW, highway fund TW and highway fund TOV … which underestimated revenues in total by $3.1 million for the highway fund TOV and $257,000 for the general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3