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Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… on a weekly basis as required and did not deposit property tax moneys in a timely manner. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Village of Morris – Fund Balance (2017M-58)
… expenditures, funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Mexico – Financial Management (2023M-170)
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Sherburne-Earlville Central School District – Financial Management (2024M-61)
… manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Gorham – Budgeting (2023M-181)
… recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV funds. An excessive …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Town of Danby – Audit Follow-Up (2022M-8-F)
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for collecting and remitting real property taxes to the Town Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fServen Volunteer Fire Company – Board Oversight (2024M-97)
… larceny for allegedly stealing from the Hose Company. In July 2024, the former Chief pleaded guilty to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit, town, sempronius
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sempronius-town-2023-66.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2020-102.pdfOpinion 2002-4
… used by fishing guide boats and other pleasure craft. Ice melt, prevailing winds and water currents are shifting the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 90-54
… other person. We have been asked to discuss the procedures for the equitable distribution of retirement benefits payable … (ERISA) and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, … Retirement System will not establish a separate account for an alternate payee. The pension funds payable to a member …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 88-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, … member and her husband are reimbursed for costs incurred in connection with maintaining a pond located on the board …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Capital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
https://www.osc.ny.gov/files/local-government/data/pdf/2001orptbook.pdfLetter of Authorization and Fee Agreement
Sample Letter of Authorization and Fee Agreement to used when working with Abandoned Property Location Services.
https://www.osc.ny.gov/files/unclaimed-funds/pdf/sample-finder-agreement.pdfState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – … Thomas P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… audit was to evaluate the District's financial condition and selected employee reimbursement payments for the period … one school with approximately 200 special needs students and provides transportation, health and welfare services and textbooks to approximately 11,400 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedVillage of Endicott – Budget Review (B4-14-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7