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Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… information is not documented by computer. Ensure that tax collections are remitted to the Supervisor in accordance …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

City of Troy – Financial Condition (2015M-185)

… an amount which represents 10 percent of the 2015 tax levy. The Council and City officials have not developed a …

https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185

Ordinary Death Benefit – Article 14 Benefits

… to your beneficiary. … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefit

Village of Bemus Point – Clerk-Treasurer (2022M-38)

… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with … properly deposited recorded reported and disbursed Village funds …

https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38

Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)

… exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-management

Town of Webb Union Free School District – Financial Management (2022M-53)

… fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding … 2017-18 through 2021-22 and levied more taxes than needed to fund operations. Key Recommendations Develop budgets with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

Town of Stony Point – Budget Review (B6-13-15)

… year. The Town’s tentative budget complies with the tax levy limit. Key Recommendation Do not use non-recurring …

https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15

Town of Wolcott – Financial Management (2020M-131)

… report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Wolcott’s … bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not … inititate corrective action. … Determine whether the Town Board Board effectively managed the Town of Wolcotts Town …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131

Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)

… has 349 parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60

Village of Delhi – Financial Condition (2013M-110)

… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … trends, as well as identified current and future needs, when developing budget estimates that are consistent with the …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110

Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)

… of the Town’s funds are co-mingled into one checking account, bank reconciliations are prepared by the bookkeeper …

https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8

Town of Deerpark – Budget Review (B6-15-23)

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Towns preliminary budget for the 2016 fisc

https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23

Groton Central School District – Financial Management (2014M-288)

… for the use of the reserves. Over the last four years, the tax levy has increased by a total of $509,000, which was …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288

Watervliet City School District – Fiscal Stress (2014M-149)

… be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149

Village of Stamford – Claims Audit (2022M-197)

… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. … village stamford audit …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Sweet Home Central School District – Financial Management (2022M-166)

… real property taxes at a level higher than necessary to fund operations. Recalculated surplus fund balance … revenue was underestimated by $3.4 million from 2018-19 to 2021-22. At least $1.7 million was improperly encumbered … with our recommendations but indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address

… "Kathy Hochul took over as governor at a time of great challenge in New York state and … year and the need for real, hands-on leadership is crucial at this point in our history to beat back the virus and to … New York forward." … Kathy Hochul took over as governor at a time of great challenge in New York state and …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-address

Fishers Fire District – Financial Condition (2021M-128)

… to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, … levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased to $1.8 million, … which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board also did not adhere to its fund …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128