Search
Town of Easton – Sales Tax Allocation (2014M-355)
… was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, … Key Findings Town officials did not allocate sales tax revenue to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Get Help - Businesses and Governments
… Locally within the Albany, NY area: 518-408-4672 Email: [email protected] Mail: Office of the State … System Phone: 1-866-321-8503 , weekdays, 8:00 am - 4:00 pm Email: [email protected] For help with the Statewide …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's adopted budget for … appropriations also include $1.6 million in unsupported allocations to other City departments for overhead services. …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). … in our intl audit report Reporting on Foreclosure of Real Property Funds Kings County …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followOpinion 93-24
… by purchase, lease, gift, devise or by condemnation, real property and erect, construct, alter, repair and equip … 14 of section 176 as not authorizing the acquisition of real property or the construction of facilities solely for … this provision as authorizing a fire district to acquire real property and construct facilities that may be used for …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 97-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … followed by a buy out for a nominal amount (see 1991 Opns St Comp No. 91-13, p 33). From 1991 until its amendment in 1994, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 92-22
… proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing owners of property located … outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, §§800(2), 805-a(1)(c), (d): The comptroller of … may maintain a private tax certiorari practice limited to representing the owners of property located outside the …
https://www.osc.ny.gov/legal-opinions/opinion-92-22State Comptroller DiNapoli Announces Municipal Audits
… audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) Local governments and school districts did not always evaluate procurement … balance increased by $50,007 (24 percent). Find out how your government money is spent at Open Book New York. Track …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… started and ended work each day, worked overtime or used accrued leave. When the manager was not at work, no … or monitored. The treasurer did not maintain accurate accounting records or prepare and provide the board with … parking tickets more than doubled, from 1,637 in 2012 to 3,256 in 2016. Walton Fire Department – Financial Operations …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… funds. The board gave taxpayers the impression that real property taxes were levied to finance general town … from 2018 through 2021, the board levied additional real property taxes in each general fund (town-wide and …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsCity of Yonkers - Budget Review (B21-6-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7State Comptroller DiNapoli Releases Municipal Audits
… granted 850 non-New York STAR property tax exemptions for non-municipal-owned property on the 2017 assessment roll. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsMilford Central School District – Financial Condition (2016M-87)
… 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, … anticipated operations to avoid raising more real property taxes than necessary. … Milford Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Saratoga Springs City School District – Fund Balance (2016M-99)
… of our audit was to assess the District’s fund balance for the period July 1, 2012 through June 30, 2015. Background … the District incorrectly restricted funds for the future payments of other post-employment benefits (OPEB). Key … officials should discontinue the practice of restricting a portion of its fund balance for its future OPEB liability …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Dryden Central School District – Financial Condition (2013M-396)
… whether the Board of Education adopted reasonable budgets for the period July 1, 2012 through October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … District’s operating budget is approximately $35.3 million for the 2013-14 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Newfane – Supervisor's Financial Records (2017M-7)
… $5.8 million. Key Findings The Supervisor relied on his secretary and the Town's CPA firm to maintain the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7South Mountain Hickory Common School District – Financial Management (2022M-49)
… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … Trustee and Treasurer could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Trustees. Budgeted appropriations for the 2013-14 fiscal year total approximately $4.2 million, funded primarily with … appropriating it as a financing source for the subsequent year’s operations … Village of South Glens Falls Financial …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Pittsford – Audit Follow-Up (2017M-51-F)
… is approximately $1.3 million funded primarily through real property taxes, sales tax, State aid and user charges. …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fAccounts Payable Advisory No. 72
… necessary to assist with voucher processing when acquiring real property (i.e., land). This includes processing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-payments