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Town of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. The Town is … governed by a Town Board that comprises a Town Supervisor and four elected Board members. The Town’s general fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. Background The Town of Dover is located … approximately $4.4 million. Key Findings The Board needs to improve its oversight of key financial activities and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Rochester City School District – Budget Review (B20-2-1)
… unplanned deficit had occurred during the 2018-19 fiscal year, numerous interested stakeholders called upon this … continue, we project the District will have a fiscal year-end deficit of approximately $40.5 million. Absent … to meet its financial obligations by the end of the fiscal year ending June 30, 2020. Key Recommendation Our Office …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… the Village Chief Fiscal Officers’ (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFOs’ 2022-23 financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … the public regarding the condition of the CFO’s records and the Village’s fiscal activities. As a result, taxpayers …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Local sales tax collections in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State … Local sales tax collections in New York state increased by 119 in July compared to the same month in 2021 according to an …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Tax Cap Below Two Percent
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … 31 had their levy growth capped at less than 2 percent in three years. Levy growth was capped at 2 percent for these municipalities due to inflation above 2 percent in recent years. Chart List of Tax Levy Growth Factors Report …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentProposed Regulations
… 2025-2026 Part 201.2 (a) and (b) are amended to read as …
https://www.osc.ny.gov/legislation/proposed-regulationsDiNapoli: IDA Report Shows Tax Break Growth Slows
… but the growth was smaller in 2016 than in 2015. The North Country region suffered a decline in job creation for the … tax exemptions; The Mohawk Valley ($17 million) and North Country ($5 million) had the lowest net tax exemptions; and …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… outside of New York City. The strongest growth was in Hamilton County at 38.9 percent, followed by Sullivan (18 … The report notes that some large increases, such as in Hamilton County, can be due to technical adjustments made in …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… and most imminent risk to New York City’s financial outlook. The city faces the possible loss of hundreds of … care policies would further complicate its financial outlook. In light of these risks, the city has increased the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements … Disbursements by Account Summary of Local Assistance and Capital Projects Spending by Public Authorities Short Term … results for the general fund; A description of significant capital asset and long-term debt activity during the year; A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… did not comply with the requirements in the Manual and recommend such costs be disallowed. The ineligible costs … remaining $41,665 to reduce a prior period’s liability. We recommend that $119,906, the amount allocated to the SEIT …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… discontinued at the end of the 2013-14 fiscal year. The New York City Department of Education (DoE) refers students …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualMitchell-Lama Vacancies
… Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely. Our audit covered apartments that were vacant, and those that became vacant, in … co-op developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesState Comptroller DiNapoli Releases School Audits
… District , Elmwood Village Charter School , Islip Union Free School District , McGraw Central School District , … use policies, but they have not been revised for changes in technology since December 2006. The board has … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases State Audits
… the three calendar years ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its rate-based … for the programs; $110,206 in parent agency administration services provided by Easter Seals NY that included executive … service costs. State Education Department: Baker Victory Services, Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Oversight of Registered Apprenticeship Programs
… Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit covered … As part of fulfilling its mission, DOL oversees registered apprenticeship programs (Programs), which are formal training … by an employer, a group of employers, or a Joint Apprenticeship Committee that represents both employers and a …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… State Comptroller Thomas P. DiNapoli said today in remarks to the Association for a Better New York (ABNY). Sharp … as federal aid winds down, may test the city’s ability to respond to demands for critical services just as it is trying to … State Comptroller Thomas P DiNapoli said today in remarks to the Association for a Better New York …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recovery