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Town of Barrington – Financial Management (2017M-103)
… The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the … The Town of Barrington is located in Yates County and has a population of approximately 1,700. The Town is … The Board hired an accounting firm to perform bookkeeping and payroll duties without a written contract or proper …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Germantown Central School District – Financial Management (2013M-230)
… were approximately $13.7 million. Key Finding Over the last four years, District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Waverly Central School District – Financial Condition (2013M-148)
… appropriate transparency through the budget process with public disclosure. If District officials intentionally …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates … in the agency fund’s group health insurance account and $429,000 in excessive reserves. The Board did not adopt a … allow District officials to identify developing revenue and expenditure trends, set long-term priorities and goals, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Laurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Liberty Central School District – Budget Review (B4-13-4)
… Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to … obligations are outstanding. Key Findings Based on the results of our review, except for certain matters related to … the available fund balance to $39,040. Depending on the results of operations for the rest of this fiscal year, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Union Free School District is located in Suffolk County and is governed by the Board of Education which comprises … Key Findings The Board needs to improve its oversight and management of the District’s budget. Over the last four … District checks over $5,000. The Board has not developed and adopted policies, including a disaster recovery plan and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Long Beach City School District – Financial Management (2023M-147)
… School District’s (District) Board of Education (Board) and District officials effectively managed the District’s fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance and did not present the District’s spending plans in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147State Agencies Bulletin No. 1718
… Purpose To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year Affected Employees Employees who receive qualified … To advise agencies of the proper treatment of qualified parking benefits provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… also includes Federal financial assistance programs that do not have cash receipts and disbursements posted in the … in the annual TSA (Treasury State Agreement) because they do not involve the transfer of funds between the Federal and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… and accountability analyses (compare cash on hand with known liabilities) to help identify and correct errors. … procedures and oversight. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… part of the needs evaluation and can play a crucial role in the decision making process. Sections 160.5 and 160.6 of … but is not limited to, when applicable and when specified in the solicitation, delivery charges, installation charges and other costs. METHODS OF ACQUISITION In the determination of need, a decision must be made as to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Yorkers, including the elimination of the more than $67 billion in state and local tax deductions reported by New … impact New Yorkers because: New Yorkers reported $47.3 billion in itemized deductions for income taxes and $20.2 billion for property taxes in 2014, representing 13.5 percent …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersOversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation (Department) is adequately … are adhering to requirements to assist in the protection of the environmental benefits of the State’s forest resources. The audit covers properties … To determine if the Department of Environmental Conservation is adequately monitoring the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsOpinion 88-57
… or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may … to establish the water rates to be paid by consumers. In establishing such rates, a town board may fix different … of particular classifications proposed by a municipality in connection with local legislation (see 1981 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-88-57State Comptroller DiNapoli Releases Municipal & School Audits
… a miscalculated or inappropriately granted exemption can cause inequity among taxpayers. Hamlin Morton Walker Fire …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Selected Controls Over the Property Tax Assessment Process (2015-N-1), 90-Day Response
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15n1-response.pdfPersonal Income Tax Refunds and Property Tax Credits-Final Report 2019-BSE08-01
We examined personal income tax refunds (refunds) approved by the Department of Tax and Finance between January 1, 2018 through December 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-09-12.pdfDiNapoli: Capital Planning Problems Persist at NYRA
… Problems with capital planning remain for the New York Racing Association (NYRA) years after a … seeing to its most pressing capital needs.” NYRA is a not-for-profit corporation that operates New York State’s three … in the racetrack properties to New York State in return for a financial assistance package. As part of this package, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyra