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City of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Town of Sidney – Budget Review (B4-14-19)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. Local … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19State Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Eastport-South Manor Central School District – Building Safety (Suffolk …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsTown of Salem – Financial Management (2015M-295)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295State Agencies Bulletin No. 2246.1
… to include information about payments made in a separate check or Direct Deposit. This Bulletin Supersedes Payroll … the employee’s status 02/02/2024 and 05/29/2024, are now entitled to the lump sum payment. Submitting Payment To … calculated above End Date: Same as original End Date Goal Balance: Non-Pensionable Lump Sum Payment amount that has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 2265
… Sum Payment will be processed in separate paychecks in the check dates listed below. OSC will process this payment via … the employee’s status 06/10/2024 and 09/04/2024, are now entitled to the lump sum payment. Submitting Payment To … calculated above End Date: Same as original End Date Goal Balance: Non-Pensionable Lump Sum Payment amount that has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2265-council-82-afscme-afl-cio-council-82-security-supervisors-2024-nonState Agencies Bulletin No. 2266
… CSEA (02, 03, 04, 47, 97) M/C (06, 18, 46, 66, 78, 79, 96, 98) PEF (05) RRSU (67) SSU (01, 21) SSPU (61, 91) SUNY … will receive a prorated payment amount determined by multiplying the full payment amount of $3,000 by the … End Date will be included. The total hours worked will be divided by 720 (90 workdays between the Evaluation Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2266-agency-police-services-unit-apsu-employees-represented-policeGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Cassadaga Valley Central School District – Financial Condition (2013M-249)
… the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 through … the District did not need to use the $5.8 million of fund balance that the Board appropriated as a funding source in … totaling $1,100,434, leading to unexpended surplus fund balance exceeding the statutory limit of 4 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249City of Salamanca – Selected Financial Activities (2015M-284)
… taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. Background The City … 6,000 residents, is governed by a five-member City Council. Budgeted appropriations for the 2015-16 fiscal year … property tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Wayne Central School District – Financial Management (2012M-229)
… year are $41.3 million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Big Flats – Financial Management (2013M-170)
… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of Candor – Fund Balances (2014M-157)
… and goals. From fiscal years 2011 through 2013, fund balance available for use in each of the four major operating … any policies or procedures to govern the level of fund balance to maintain for each fund. Although Town officials … for these purposes. Key Recommendations Develop a fund balance policy that establishes reasonable levels of fund …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157State Comptroller DiNapoli Releases Municipal Audits
… records as required by state law. Montauk Fire District – Payroll – Advanced Life Support (ALS) Employees (Suffolk … not reconciling time records before processing payroll enabled three ALS employees to overlap their shifts … of the board, who was responsible for reviewing the payroll, checked the calculations or verified that ALS …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsMonroe County - Financial Condition (2018M-179)
… Findings The County’s financial position has been strained for several years. Its combined funds’ 1 available fund … of gross expenditures, after $12.4 million in one-time increases that are unlikely to recur. The County relied on …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021
This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2022
This report, the eighth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2022.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
This report, the ninth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2023.pdfNew York’s Balance of Payments in the Federal Budget Federal Fiscal Year 2018
The budget of the United States government plays a major role in the finances of New York State and its local governments.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2018.pdfHoosick Falls Central School District - Financial Condition Management (2019M-159)
… agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management