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City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Town of Carlisle – Fund Balance (2017M-106)
Town of Carlisle Fund Balance 2017M106
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Henrietta Fire District – Financial Condition (2021M-27)
… Board did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased to $4.4 million on … unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 budget overestimated appropriations by approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Fishers Fire District – Financial Condition (2021M-128)
… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Vendor Responsibility Documentation
… of $100,000 or greater ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required by law to be sold to the highest … colleges and universities Public libraries Real property sale required by law to be sold to the highest bidder …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-14
… (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … envelope with their tax payment. The mailing of receipts for taxes is governed by the provisions of section 986(1) of … mail a receipt to each person paying a tax... Subdivision (2) of section 986 states that the expense of mailing receipts …
https://www.osc.ny.gov/legal-opinions/opinion-89-14The Concerning Growth of Hate Crime in New York State
… Introduction New York State has seen a concerning surge in reported hate crimes over the last five years, with the number of incidents increasing by 12.7 … with most attacks against Jewish, Black and Gay Male New Yorkers. Recent efforts recognize the severity of this …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateOpinion 88-11
… village officials, will result in the best price or the most beneficial terms for the village ( Merritt v Gallagher , …
https://www.osc.ny.gov/legal-opinions/opinion-88-11DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year … York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter of State Fiscal Year 202526 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year … York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter of State Fiscal Year 202324 …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterOneonta City School District –Financial Condition (2013M-165)
… 1, 2011, to March 29, 2013. Background The Oneonta City School District is located in the City of Oneonta, the Towns … Oneonta City School District Financial Condition 2013M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Schroon Lake Central School District – Financial Condition (2014M-145)
… our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The District’s general fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. … expenditures were well below the budgeted appropriations for each year we reviewed. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Westmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Village of East Hampton – Information Technology (2015M-187)
… August 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East … County, and has a population of approximately 1,400. The Village is governed by an elected five-member Board of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Andes Central School District – Financial Management (2013M-250)
… the District’s fund balance levels. They have appropriated funds they have not used in four of the last five fiscal … based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 to … limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250DiNapoli: State Pension Fund Value $178.1 Billion
… ended on March 31, 2016. The Fund’s performance mirrored results in the broader markets during a volatile year. The … one of the best funded and top performing plans in the country.” Over state fiscal year 2016, domestic and non-U.S. … The Fund is the third-largest public pension fund in the country and remains one of the nation’s best-managed and …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDiNapoli: State Pension Fund Value $210.2 Billion
… Alternatives 7.29% 1.3% Real Assets 8.15% 1.0% * Treasury Inflation-Protected Securities About the New York State Common Retirement Fund The New York …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionOpinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26DiNapoli Releases Budget Review for City of Buffalo
… million. However, the city comptroller projects actual 2025-26 general fund spending to total approximately $671 million. … a 1.5% increase over the actual projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffalo