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Capital – 2022 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 … up by $252.9 million (78.5 percent). This category’s share of total capital spending increased from 3 percent to 3.9 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … economically. However, the district’s productivity level for meals per labor hour is below the industry averages. … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… system last year, we have evaluated the fiscal condition of nearly 2,300 municipalities and school districts across … helps guide local budgeting decisions and the development of long-term financial plans.” The creation of the ‘early warning’ monitoring system is the centerpiece …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… federal financial assistance. At the same time, the risk of inflationary cost increases and the need for investments … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions, including a …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Village of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Ensure that only appropriate claims, allowed by Village Law, are paid in advance of audit and those claims are … supporting records is performed, as required by Village Law. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … requirements. The town consistently adopted budgets with unrealistic estimates of revenues and expenditures in …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Seneca County – Water and Sewer Operations (2017M-4)
… sewer service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s operational needs. … Prepare a cost analysis to calculate the necessary sewer rates to be billed. …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Gardiner Fire District – Length of Service Award Program (2013M-265)
… the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through … and recorded. Ensure that all points earned throughout the program year are adequately tracked, accurately recorded and … to audit the LOSAP and report within 270 days of the program year-end. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Oswego County – Transfer Station Cash Receipts (2015M-334)
… September 9, 2015. Background Oswego County is located in central New York State and has a population of approximately 122,000. The County, … to residents, businesses and commercial waste haulers. In 2014, the Department collected approximately $7.8 million …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Madison … County) District officials did not seek competition for seven professional services or insurance contracts with payments totaling more than $119,000. In addition, there …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Purpose of Audit The purpose of our audit was to determine whether TOHIDA followed its … budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for the period … Town of Hempstead Industrial Development Agency and Valley Stream …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyAnnual Financial Report Filing Deadlines
… for all counties, cities, towns and villages. Class of Local Government Filing Deadline Extension to Filing … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population 5,000 - … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population < 5,000 Fire …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without … Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… $3 million in two of the last three fiscal years. The debt service fund and most reserve funds are not being used, … insurance and tax certiorari reserves are overfunded. The debt service fund and overfunded reserves had balances … are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. … and three Company members) did not audit the Treasurer’s records or bank statements for the majority of our audit … larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
Lake Ronkonkoma Fire District Bidding and Treasurers Office 2015M9
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … District (District) and provides fire protection services to the District. The Department’s officers include a … which should provide policies and procedures relating to control of the Department’s cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsHarpursville Central School District – Financial Management (2013M-261)
… District officials planned to use $4.2 million of fund balance to finance District operations; however, they only used $1.27 million of appropriated fund balance during this period. As a result, the unexpended … that the amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261