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Local Government – 2023 Financial Condition Report
… Condition Real property tax revenues are the largest source of revenue for local governments. In local fiscal … ($6 billion). State aid remained the second largest source of local government revenue in LFY 2021. School … aid (mainly cities). Sales and use taxes, the next largest source of revenue for local governments, experienced a …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentXVIII.1 Capital Projects – XVIII. Capital Projects
… The Division of Budget (DOB) worked with the Office of the State Comptroller (OSC), the Statewide Financial … enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to provide stakeholders with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipVillage of Suffern – Budget Review (B18-6-4)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been … However, we project the cost to be $2.7 million based on an average increase of 8 percent over the last five years. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bethpage Union Free School District , Commack Union … Plainview-Bethpage Central School District . “In an era of limited resources and increased accountability, it’s … keeping procedures could be improved to reduce the risk of leave time being used or paid out for which employees are …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsLow Income Home Energy Assistance Program – Federal Funding and New York
… Income Home Energy Assistance Program, commonly referred to as HEAP, is designed to assist income eligible households with their heating or … is $3,322; the limit increases with household size up to a maximum of $9,952 for a household of 13 people. An …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programOpinion 92-24
… set forth in Public Officers Law, §70-a before it can be designated an "official newspaper" of a town pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Becoming a Participating Employer – What Every Employer Should Know
… Being part of NYSLRS allows municipal employers to offer workers retirement benefits related to years of … for consideration by your governing body. If you decide to become a participant, your governing body must pass a … cost for participating using our help desk form (select “How to Become a NYSLRS Employer” from the dropdown), or fax …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Alden – Town Supervisor (2024M-105)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a result, adopted … in a timely manner during 2023, with an average of 40 days between the collection date and the recording …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Opinion 94-20
… TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess … the general fund (see Coggeshall v Hennessey, 279 NY 433; Davis v Sharp, n.o.r, 30 NYS2d 438; Davis v Sharp, …
https://www.osc.ny.gov/legal-opinions/opinion-94-20New York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… over the age of 65, suggesting that many may have put off retirement or decided to return to the workforce. While the … the state has a higher share of its population being of retirement age (aged 65 and over). FIGURE 10: Ten-Year … finished with their education and has yet to enter retirement. As shown in Figure 19, New York has a higher …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and … January 1, 2011, to November 15, 2012. Background The Town of Fremont is located in Sullivan County and has …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Opinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time … by county when property sold was funded with county debt and Urban Development Corporation loan) GENERAL MUNICIPAL LAW … the outstanding indebtedness and loan obligations, you ask how the proceeds from the sale must be applied in light of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Comptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… and work to convict her of this shameful thievery.” “Today’s conviction sends a clear message: if you use taxpayer funds … trust is held accountable.” “In this case the theft of U.S. taxpayer funds through grant fraud is driven by nothing … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonOpinion 2002-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Homeless Services Housing Needs Assessment (Follow-Up)
… Objective To assess the extent of implementation, as of June 2025, of the seven recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Oneonta City School District , Quogue Union Free School … and the Yorktown Central School District . "In an era of limited resources and increased accountability, it's … Payroll (Otsego County) The district ensured the accuracy of compensation and benefits provided to employees. Officials …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsOpinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-95-13