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State Comptroller DiNapoli Releases Municipal Audits
… to replace equipment as planned. Village of Ossining – Parking Ticket Collections (Westchester County) The board has not developed or implemented any parking ticket collection policies. Although village … state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Announces Municipal Audits
… Gas through Aggregators (2018MS-5) Local governments and school districts did not always evaluate procurement options … Cortland and Oneida; and North Syracuse Central School District) spent approximately $2.4 million more for … in order to save the time and expense of printing. Town of Lyons – Real Property Tax Exemptions Administration (Wayne …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … more transparent with how it budgets for the general and highway funds. The board gave taxpayers the impression that … town operations when these taxes were intended to fund highway operations. During DiNapoli’s audit period, from 2018 …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsCity of Yonkers - Budget Review (B21-6-7)
… revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use tax-education, parks, … the estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Opinion 97-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement … during the term of the agreement, with title to the structure passing to the fire district for nominal …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 92-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … private property owners, and pertain to property which is not assessed by village officials or for village purposes … rolls), it appears that the comptroller's private practice does not involve a "contract" with the village for purposes …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 93-24
… The provision of facilities for certain types of physical fitness training to maintain or improve firefighters' … are specifically excluded from the types of physical fitness training which are considered to be in the "line of … competitive sporting events to be a form of physical fitness training which may be provided as a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Claims for Deceased Owners and Estates
… until we have reviewed your claim. All items that appear online are at least $20 or one share of stock. How to Prove … How to Submit a Claim Once you located the funds in our online search database , follow these steps: Select the Claim … Next? … Learn how to submit your claim for lost money online or by mail …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… and needed reserves, paying down debt and reducing real property taxes. Adopt realistic budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. Background Dutchess County (County) has approximately 297,000 residents, 20 towns, eight …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Village of Hobart - Board Oversight (2018M-88)
… did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. Village officials expended … a result of 59 contracts totaling $2,398 between the store and the Village during our audit period. Key Recommendations … annual financial report and supporting records. Explore selling the unused properties or consider placing these …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Webster Central School District - Financial Condition (2018M-109)
… fund one-time expenditures and needed reserves or reduce real property taxes. Develop and adopt budgets based on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Campbell-Savona Central School District - Budget Review (B2-15-10)
… tax levy limit. Key Recommendations Consider decreasing real property taxes by using reserve funds to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Stanford – Financial Management (2021M-130)
… appropriations are reasonable and based on historical data or known trends. Town officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… System Program (Program) through a partnership among the Office of the State Comptroller (OSC), the Treasury Division … Financial System (SFS) to support NYS’s accounting, management, audit and control of Finances. NYS implemented … project management. The implementation of Real Estate and Asset Management modules. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewTown of Hamden – Financial Condition (2013M-86)
… purposes over which there is direct control (such as real property taxes) to fund appropriation increases and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Laurens - Budget Review (B4-14-21)
… of $370,880, appropriated fund balance of $116,905 and real property tax revenues of $823,625. Key Findings We …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Westfield, Town of – Financial Management (2013M-389)
… 1, 2010 through November 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a … The Board adopted budgets that inappropriately allocated State retirement contributions and medical insurance costs to … expense of taxpayers that reside outside of the Village of Westfield. The Board adopted budgets that inappropriately …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Village of Monticello – Records and Reports (2020M-104)
… accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax … tax limit (CTL) forms and adopted budgets were not filed in a timely manner. AUDs were typically filed over 200 days …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Worcester Central School District – Unassigned Fund Balance (2016M-1)
… estimates in the District’s budgets to avoid raising more real property taxes than necessary. … Worcester Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1