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City of Yonkers – Budget Review (B17-6-11)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2017-18 and the related justification documents are in compliance … budget totals $1.15 billion. The budget includes operating and debt service funding of $590.7 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of East Hampton - Budget Review (B20-7-10)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … Determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Village of Suffern - Budget Review (B20-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background … and expenditure projections in the Villages tentative budget for the 202021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of East Hampton - Budget Review (B19-7-10)
… and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are reasonable. Background The Town … 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/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Village of Fredonia – Financial Condition (2025M-149)
… budget work sessions each year – the Trustees did not fully understand the Village’s financial condition and … deteriorated over a six-year period from the 2019-20 through 2024-25 fiscal years. Board members told us that … budgeting practices caused unrestricted fund balance in the general, water and sewer funds to decline by more than …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… and recommendations. Our goal is that every audit has a positive effect and that audit findings and recommendations … and recommendations. Our draft audit report tells you what we found based on our audit testing and what we … the audit team if you have questions or concerns. Where Does the Audit Response Letter Get Sent? Generally, audit …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansCounty of Oneida – County Clerk (2025M-110)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… up their fiscal foundations,” DiNapoli said. “By focusing on ensuring structural budget balance, using realistic … to weather whatever financial challenges lay ahead. My office continues to support local governments by offering … counties, cities, towns and villages failed to file AFRs on time. For fiscal year 2023, 233 (14.8%) had not filed AFRs …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… (SFY) 2022-23, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. While some of the new spending will be temporary, much of the year-over-year growth will be for new initiatives and more funding for existing programs. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetCicero Volunteer Fire Department - Financial Activities (2025M-138)
… to the Board and membership, and to the Office of the State Comptroller (OSC), as required by New York State (NYS) General Municipal Law (GML) Section 30-a. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mCity of Newburgh – Budget Review (B21-6-13)
… when these agreements are settled. The proposed budget does not include a contingency appropriation in the general fund. The proposed budget does not include a tax overlay, which could potentially …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Newburgh – Budget Review (B19-6-11)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. 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/2019/11/15/city-newburgh-budget-review-b19-6-11Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the Company’s financial activities. From January 1, 2023 through December 31, 2024, the Company’s disbursements … cash 1 totaled $372,140. Audit Summary The Board did not provide adequate oversight of financial operations, adopt … reports to the Board did not include all Company activity. In addition, the Board generally did not review bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Town of Spencer – Disbursements (2025M-35)
… best interest of taxpayers. Audit Summary The Board did not conduct a thorough and deliberate audit of all claims … Sixty-nine disbursements totaling $248,900 that were not included on a Board-approved abstract, which is a list of … the amount approved on the Board-approved abstract did not match the amount disbursed on the canceled check image. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Victory – Records and Reports (2025M-94)
… and conducted the required annual audit, the Board may have identified the deficiencies noted in this report. The …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… [read complete report – pdf] Audit Objective Did the Village of Churchville (Village) Board of Trustees … Period March 1, 2023 – October 30, 2025 Understanding the Audit Area The Village provides municipal electric utility services to … Did the Village of Churchville Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Village of Endicott – Budget Review (B4-15-11)
… in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Address the deficits in the water and sewer funds to avoid adopting unbalanced budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… new tax breaks for seniors and the working class that are largely temporary, according to DiNapoli’s report. These … reportedly aimed at helping working class Americans are temporary and limited in scope. New deductions for … tip income, overtime pay, and interest on new car loans are in effect only for tax years 2025 to 2028, and limited to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesJustice Court Fund: Advisories
… 2025 October [pdf] - Reporting liabilities under the Westchester County Photo Monitoring Program (Vehicle and … Monitoring Systems Demonstration Program (New York Laws of 2019, Chapter 145) September [pdf] - 2020 Legislative … Update Surcharge Cap Increase VTL 1809 (2) Termination of Suspension Fee Increase VTL 503 (2)(j-l)(i) New Surcharge …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisories