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Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… real property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background … property taxes and water rents were properly accounted for. Incompatible duties were not segregated and the Clerk … as required by Village policy. Make disbursements only for those claims audited and approved by the Board. Segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Oversight of the Nourish New York Program (Follow-Up)
… in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 … to expand the State’s food supply network and markets for New York farm products while also providing greater access to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followVillage of Hempstead -- Budget Review (B7-15-7)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2015-16 … future is limited. The Village’s proposed budget includes a tax levy of $64,397,475, which exceeds the allowable tax …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… to income from 2000 to 2012, with more than half of renters and more than a third of homeowners paying at least … is even more difficult. As of 2012, nearly 28 percent of renters and 15 percent of homeowners paid housing costs that … monthly housing costs in New York rose by 18.6 percent for renters and 9.9 percent for homeowners from 2000 to 2012. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideWyandanch Union Free School District - Budget Review (B19-7-1)
… outside services ($2.4 million or 26 percent) and health insurance benefits ($481,944 or 6 percent). Significant … outside services ($1.1 million or 12 percent) and health insurance benefits ($1.9 million or 23 percent). We …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1City of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges … 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284City of Lockport – Budget Review (B22-1-8)
… City increased the contingency appropriation this year for real property tax assessment refunds to provide funding in … tax assessment reviews are successful in reducing their real property assessments and are entitled to refunds that …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-deposit.pdfTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/chateaugay-200.pdfTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lenox.pdfTown of Lysander - Real Property Tax Exemption Administration (2018M-221)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lysander.pdfTown of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/augusta.pdfProperty Tax Cap – Legislation LAWS OF NEW YORK, 2011 CHAPTER 97 (PART A)
Property Tax Cap – Legislation LAWS OF NEW YORK, 2011 CHAPTER 97 (PART A)
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/parta-chapter97.pdfVillage of Monticello – Financial Condition (2020M-107)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial condition. Key … fund balance will likely be fully depleted at the end of the 2019-20 fiscal year. The Village has exhausted nearly …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107DiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… I am particularly gratified that the report concurs with me and my colleagues that the decision to merge the funding … that the program envisioned." "It is disappointing to hear that Nourish NY has lacked the crucial support and …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingTown of Alden – Town Clerk/Tax Collector (2024M-106)
… real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106DiNapoli: Local Governments Challenged by Slow Revenue Growth
… suffering. In 2016, DiNapoli’s office completed over 500 audits of localities and schools and trained more than 10,000 local government officials and staff. The audits identified nearly $49 million in cost savings and …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthDiNapoli: 31 School Districts Designated in Fiscal Stress
… two school districts in “significant fiscal stress,” the highest category – Harrisville Central School District in … to fiscal stress.” Regionally, the Mohawk Valley had the highest percentage of school districts with a stress …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressState Contract and Payment Actions in August
… In August, the Office of the State Comptroller approved 1,439 contracts for state agencies and public authorities valued at $1.4 billion and approved … . Major Contracts Approved Department of Agriculture & Markets – New York State Fair $2.5 million … In August the Office of the State Comptroller approved 1439 contracts for state …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … necessary for their job duties, the district did not act on this recommendation. As a result, auditors identified 24 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1