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Town of Mount Pleasant – Financial Condition (2013M-303)

… Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 … include defining reasonable amounts of unexpended surplus funds that the Town should maintain. Appropriate only …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… (Corporation) officials provided adequate approval and oversight of the revolving loan program. Key Findings … Corporation officials did not provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required documentation of a commercial …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Town of Locke – Financial Condition (2020M-111)

… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Town of Coeymans – Financial Condition (2015M-184)

… May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The … did not adopt realistic, structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. The Town’s budget format lacked …

https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184

Islip Fire District – Financial Condition (2020M-25)

… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 … budget and comply with permissive referendum and public notice requirements. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… operations and financial practices of the Clerk’s office for the period of January 1, 2012 through November 1, 2013. … five-member Town Board. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings … leaving the Town with an insufficient financial cushion for unforeseen events or cash flow. The Board has not …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000

… guilty to felony counts of grand larceny and offering a false instrument for filing for stealing over $320,000 in … Thomas P. DiNapoli, Acting Erie County District Attorney Michael J. Keane, and Erie County Sheriff John C. Garcia … to my partnership with Erie County District Attorney Michael Keane, Erie County Sheriff John Garcia and Erie …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guilty

Opinion 99-4

… when the improvements are incidental to a proper IDA project and are intended primarily for the benefit of that project. Also, an IDA may utilize the services of agents, … are incidental to the undertaking of a proper IDA project, and the improvements are intended primarily for the …

https://www.osc.ny.gov/legal-opinions/opinion-99-4

NY Received More From Washington Than It Sent Due to Federal Relief

… Historic federal pandemic relief funds, though being spent down, continued to boost New … New York and all other states,” DiNapoli said. “As this relief comes to an end, New York’s balance of payments with … Historic federal pandemic relief funds though being spent down continued to boost New …

https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-relief

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… cities, towns and villages across the State. The City of Rome (City) is one of the local governments included in our …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14

Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)

… their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, …

https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18

Adequacy of 2021 Budgets - Steuben County (S9-21-19)

… their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, …

https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19

Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)

… on the financial operations of local governments across New York State. Some local governments have seen little to no …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11

Adequacy of 2021 Budgets - Town of Elma (S9-21-8)

… their 2021 fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8

Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)

… due to uncertainties in available State funding for highway improvements that were planned to be made in 2020, Town officials delayed highway improvements from 2020 to 2021 and, in relation, … to 2021. Key Recommendations Be prepared to amend the highway fund budget in the event the revenue projection for …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1

Adequacy of 2021 Budgets - Essex County (S9-21-9)

… The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments … York State. Some local governments have seen little to no impact on their financial operations, while others have seen … assess whether local officials adequately considered the impact of the pandemic on their financial operations while …

https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9