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Administration and Collection of Real Estate Transfer Taxes (2017-S-88)
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88.pdfTown of Putnam – Accounting Records and Reports (2022M-188)
… fund and understated in the highway and fire protection funds. $49,765 in sales tax and other department revenues …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188DiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionBatavia City School District – Information Technology Equipment Inventory (2022M-74)
Determine whether Batavia City School District (District) officials appropriately track and inventory information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/batavia-2022-74.pdfEmerging Manager Program
… monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for … Public Equities | Private Equities | Fixed Income | Real Assets | Real Estate | Credit & O/ARS If you have individual …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerFalconer Central School District – Financial Management (2024M-52)
… resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund … limit and missed opportunities to lower real property taxes. The continued practice of overestimating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Comptroller DiNapoli Releases School Audits
… an era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… percent of the sampled assets were not properly accounted for. Specifically: Six IT assets with combined purchase … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8State Comptroller DiNapoli Releases Municipal Audits
… and the City of Yonkers . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By … Property Inspections (2018MS-01) Auditors found all six local governments that were reviewed had properties that had …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsMitigation for Extreme Weather Conditions and Flooding
… was founded in 1834 and comprises over 700 miles of track on 11 different branches, stretching 120 miles from Montauk … potential storm effects and implements service plans based on the projected storm category and path. In September 2007, the MTA established the Blue-Ribbon Commission on Sustainability to develop sustainability-related …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk County) Although … County) The former supervisor did not maintain the town’s accounting records and reports in a complete, accurate and …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0North Collins Central School District – Information Technology Equipment Inventory
audit, north collins, school, information technology, equipment, inventory
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-collins-central-school-district-2023-39.pdfCost-Saving Ideas: How to Reduce Energy Costs
… than what your utility currently offers. The New York State Office of General Services (OGS) may have contract … OGS website to learn more about OGS contracts and find out how to be included in future bids. You may also find cost … models. Use Energy Star power management software on your computers. Turn on power save features in office …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and equipment, or the effect these decisions would have on the District’s fund balance and the tax levy. … take corrective action. Appendix B includes our comment on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Comptroller DiNapoli Releases School District Audits
… but the school relied on staff at its accounting firm to calculate tuition. School officials provide the accounting … the tuition bills to ensure the correct school district is being billed or that tuition charges have been calculated … to 4 percent of the ensuing year’s appropriations, which is within the 4 percent limit allowed. However, when unused …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsEastchester Union Free School District – Financial Management (2016M-59)
… Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not have a written, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key … review tuition billing prepared by the School’s contracted accounting firm. An incorrect formula was used to calculate … to special education students, resulting in one district of residence being overbilled by more than $161,000 …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingAlbion Central School District – Financial Management (2021M-200)
… through 2020-21. Overfunded and did not properly use the retirement contribution reserve fund. Could not explain how … Consult with legal counsel regarding excess funds in the retirement contribution reserve fund. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Lancaster Central School District – Financial Management (2022M-37)
… officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not … annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. … real property tax levies that were higher than necessary. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… To effectively manage your local government’s capital assets, you must develop a long-term plan. The plan …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districts