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Rockville Centre Union Free School District - School District Website (S9-19-28)
… [ read complete report - pdf ] Audit Objective Determine whether the … results, all original budget documents, internal audit report and corresponding corrective action plan (CAP) in an … results, all original budget information, internal audit report and corresponding CAP in a location easy to access. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19City of Yonkers – Budget Review (B6-16-10)
… funding gap for 2017-18. Revenue estimates for sales tax may not be achievable. The budget includes raises in the … and real estate transfer taxes. The appropriations for tax certiorari settlements may not be adequate, the reserve … 2015 legislation. Review the revenue estimates for sales tax and amend as necessary. Pass a resolution to raise water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… The $177 billion spending plan for SFY 2019-20 is up $6.2 billion from SFY 2018-19. “While New York’s economy … imbalance : DOB estimates that the state’s General Fund budget gap would total $3.9 billion in SFY 2020-21 and …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… Tax receipts for the first nine months of State Fiscal Year … make state business tax payments that are deductible from federal taxes, rather than making state income tax payments that are not deductible from federal taxes. Tax receipts exceeded the latest Financial …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingCity of Yonkers – Budget Review (B20-6-4)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … on nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4DiNapoli Releases Executive Budget Report
… New York state’s fiscal position has improved, but the state may face … structural budget challenges remain, and we cannot count on extraordinary one-time windfalls to pay our bills down the … the establishment and collection of fares, tolls, taxes, and other charges. Proposes to make permanent …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… could achieve cost savings by implementation of a rental cap on oxygen equipment. The audit covered the period from … if DOH had adopted a similar policy to Medicare’s 36-month cap on oxygen equipment rental payments. Key Findings DOH … whether it is efficient and appropriate to require a cap on the number of rental payments for oxygen equipment …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial … Treasurer is the chief fiscal officer and responsible for the Village’s day-to-day financial activities, which …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … firm erroneously commingled debt and grant proceeds for capital projects with the town’s operating funds. Village … actually available in the water fund to finance operations for the 2013-14 and 2014-15 fiscal years. Village of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Elementary and Secondary Education – 2021 Financial Condition Report
… previous year and is 191 percent greater than the national average. Differences in educational spending among states may … increases averaged 1.4 percent, compared to a 2.2 percent increase the previous year. School districts in the State … with an absentee ballot, resulting in a three-fold increase in the number of votes. Nearly every school district …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationDiNapoli: Trouble Ahead for Local Governments and Schools
… finances, according to a report released today by New York State Comptroller Thomas P. DiNapoli. As sales tax … are rapidly falling,” DiNapoli said. “In this year’s state budget, aid to local governments was flat and now the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsCounty of Rockland – Budget Review (B20-6-13)
… (pandemic). The County’s proposed budget includes a tax levy of $146,052,165. Key Recommendation Due to the …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Town of East Hampton - Budget Review (B21-7-11)
… The Town’s 2022 tentative budget includes a proposed tax levy of $62,265,120. Key Recommendations While the Town … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11City of Yonkers – Budget Review (B20-6-6)
… grown 22.4 percent and the City’s debt service payments have risen 25.9 percent. The City will need $82.2 million to … during 2020-21. With the 2020-21 budget, the City will have exhausted 79.91 percent of its taxing authority and the … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6State Comptroller DiNapoli Releases Municipal & School Audits
… be lost, stolen or misappropriated without detection. For example, the amount of municipal waste collected, as … approximately $51,800 less in fees than it should have for the collected waste. In addition, over a more than … that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsJuly 2002: Revenue Codes for Child Welfare Funding
July 2002 Revenue Codes for Child Welfare Funding
https://www.osc.ny.gov/local-government/publications/july-2002-revenue-codes-child-welfare-fundingCity of Newburgh – Budget Review (B23-6-9)
… report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … expenditures in their 2024 adopted budget for the New York State Touring Route Program because there is no …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Tax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth
Tax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/taxcaptightens0715.pdfDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… Newsday published an op-ed from New York State Comptroller Thomas P. DiNapoli today urging New York's … leaders to take steps that can help protect and strengthen the state's finances. The full op-ed is below: New York State … Hochul and state leaders should think strategically about how to use this "surplus" – by dedicating it to rainy day …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approval