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East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Alexandria Central School District – Financial Condition (2016M-5)
… The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … approximately 1,400 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $23.5 million. … more than $740,000 above the total amounts authorized for two projects. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149City of Elmira – Financial Condition (2017M-90)
… of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 … The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Eldred Central School District – Budget Review (B4-15-3)
… are reasonable. The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of $5,509,043. The budgeted $1,930,000 for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… next quarterly numbers (for October to December) will be available in January. Table Monthly Local Sales Tax …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberChurchville-Chili Central School District – Financial Management (2015M-354)
… total approximately $79.5 million. Key Findings The Board and District officials adopted budgets that overestimated … by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The District … the amount of unrestricted fund balance in a manner that benefits District taxpayers. … ChurchvilleChili Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Morris Central School District – Fund Balance Management (2023M-47)
… to fund operations. The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the 4 percent … of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetWallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of West Seneca – Audit Follow-Up (2019M-195-F)
… in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. The … not fully transparent on the anticipated project costs. As a result, original estimates of $9.8 million were increased by more than $3.6 million after competitive bids were …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fSUNY Bulletin No. SU-52
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To explain an automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areIndustrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that … exemptions. Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateTown of Lodi – Town Hall Capital Project (2024M-130)
… for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive … process for the pantry portion of the Project. The Board and its contractors did not ensure that required permits were obtained and required inspections were performed throughout the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Real Property Tax Cap - Local Governments
… Levy Growth Factors [pdf] Tax Base Growth Factors for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… York lost one of our legal pioneers today. Former Chief Judge Judith Kaye led our state’s top court through difficult decisions and rightly pushed …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeDiNapoli Statement on Lunar New Year
… "Happy Lunar New Year to all New Yorkers. My best wishes for an auspicious Year of the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearDiNapoli: Tax Cap Remains Below One Percent in 2017
… 1 percent. By comparison, property tax levy growth for school districts was capped at 0.12 percent for the 2016-17 …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017DiNapoli: State Agency Overtime Hits Record $611 Million
… Overtime earnings at state agencies rose to a record $611 million in 2013, a … how they are using overtime and for what. To hold the line on state spending, state agencies should double their efforts …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-million