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Lakeland Central School District - Reserves Management (2019M-113)
… for use for the District’s reserves. The District’s tax certiorari reserve balance could fund approximately eight … for use for each reserve. Perform an analysis of the tax certiorari reserve fund balance to determine proper …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113DiNapoli Releases July State Cash Report
… DiNapoli said. “We still have eight months left in the fiscal year, and the state must be prepared to take … funds, up $566.9 million from the same period last year. In its first quarter update, the Division of the Budget (DOB) … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportCity of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the … If officials cannot reduce overtime expenditures, the 2024 budget appropriation for overtime will be insufficient. …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7City of Troy – Budget Review (B20-5-11)
… fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … upon the Council’s authorization and approval of the new fees. The minimal contingency appropriation in the proposed … the budget if it decides to implement the new refuse fees. City officials should closely monitor the refuse fund …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… has become dire. After finishing 2013 with a nearly $1 million deficit, we are expecting a deficit that exceeds … has increased slightly in the past decade and now stands at nearly 98,000. Also, the city’s median home value of … million to $5.6 million; Debt per capita for the city ($1,370) closely mirrors that of the median city ($1,390); and …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsElba Central School District - Financial Management (2018M-96)
… Elba Central School District Financial Management 2018M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsCity of Troy – Budget Review (B17-5-13)
… estimated revenues of $3.45 million for refuse and garbage fees to finance the City’s waste and recycling … yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of the City’s … if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is authorized at a …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Endicott -- Budget Review (B17-4-7)
… Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the accumulated deficit in the … estimated revenues) and $215,863 in the sewer fund (6.1 percent of the fund's estimated revenues). The Village took … actions, such as decreasing expenditure estimates or passing an override local law, to avoid adopting a budget …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7State Agencies Bulletin No. 2156
… NBEN725 (Employees with Maintenance Deductions), available on September 1, 2023, to identify employees who have … are required to become familiar with IRS regulations on employer provided lodging, specifically the conditions for … deductions by inserting a new effective dated row on the General Deductions page. The effective date should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… Purpose of Audit The purpose of our audit was to evaluate the Putnam County Industrial … projects in its 2012 annual report submitted to the Office of the State Comptroller. Key Findings In 1996, the PCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Service Credit Purchase Payments – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… accumulated in six check-off funds, with nearly 90 percent of that for health-related causes including breast cancer, prostate cancer and Alzheimer’s disease. “New Yorkers …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planVillage of Washingtonville – Budget Review (B25-6-1)
… of approximately $243,400 for social security payments. Social Security payments are likely underestimated … $1.4 million for health insurance payments. Although the estimate agrees with our projection, Village officials should … condition. The 2025-26 tentative budget includes a tax levy of $5.4 million. Similar to the revenue and …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … needs. In addition, while district officials prepared an annual reserve and fund balance plan each January, the … audit. The treasurer also did not provide the board with an annual report of all of the district’s reserve funds as …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … costs reported by CPN on its Consolidated Fiscal Reports. All My Children Day Care — Compliance With the … Auditors found that on its annual Consolidated Fiscal Reports, AMC failed to provide certain key documents it …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… 17th in federal spending among the states in FFY 2020 from 24th in 2019. The improvement was primarily due to increased …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backDiNapoli Releases Report on Pre-Pandemic Migration Trends
… (PIT) filers from 2015 through 2019 reveals New York state resident taxpayers grew at a slower rate than nonresident … between 2015 and 2019 was approximately 28,700, or 0.3% of resident taxpayers. Married filers left New York at twice the … and responsible for 83% of 2019 PIT collected. Part-year resident taxpayers, which accounted for 3% of New York’s PIT …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trends