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Candor Fire District – Controls Over Financial Activities (2014M-268)
… to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. … in which it is located. The District’s general fund budget for 2014 totals approximately $420,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268The Academy Charter School - Credit Card Expeditures (2019M-80)
… credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials did … The Board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. Key … card users include a list of officials in attendance for meal expenditures along with itemized receipts and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Town of Le Roy – Purchasing (2014M-106)
… None of the claims reviewed included documentation to show that Town officials followed the terms of the purchasing …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106DiNapoli: Town of Altona Official Misused $23,500
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… $12,000 in charges did not have adequate support to show what was purchased. District officials also could have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mDiNapoli Tracks State and City Spending Related to Asylum Seekers
… tool to monitor emergency spending related to assistance for asylum seekers by New York state and New York City. State … million in State Fiscal Year (SFY) 2023-24 on resources for asylum seekers through Sept. 30. New York City’s … “New York City and state are facing substantial costs for helping people seeking refuge in this country and needing …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersTown of Cheektowaga – Credit Card Purchases (2017M-18)
… department. Board minutes do not contain any evidence to show that the Board audited credit card purchases. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Thurman – Capital Projects (2016M-431)
… to examine the Town’s management of its capital projects for the period January 1, 2012 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings The … Board's failure to establish an adequate financial plan for the two projects contributed to the need to advance funds …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … approximately $265,000. The Board inadequately planned for the project, which resulted in the need to borrow … of work. Ensure that the use of reserve funding sources for capital projects are in compliance with applicable …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Train On-Time Performance (Follow-up)
… in our initial report, Train On-Time Performance ( 2014-S-56 ). Background Our prior audit determined that, for calendar years 2013 and 2014, Subways’ reports show actual On-Time Performance (OTP) … 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… compliance with the redevelopment plan requirements for enforcement mortgages for the period January 1, 2015 through September 30, 2016. … Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… officials did not always use a competitive process to procure goods and services or ensure claims were properly … beverage receipts totaling $3,814 without adequate support to show they were a valid expenditure, including eight … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… Eleven of 13 complaints did not include documentation to show the results of the Director’s investigation. Key …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsPayroll Improvement Project Bulletin No. PIP-012
… may also impact certain State employees. Background The Office of the State Comptroller is upgrading PayServ to … pay period will be reduced in v 9.2. As a result, fewer manual adjustments will need to be entered by agency PayServ … is accurately reflected in 9.2 to help avoid agency manual adjustment. Both the Sequence 1 and Sequence 2 rows …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … obtained the required number of bids, quotes or request for proposals (RFPs) for seven purchases totaling $102,494, as required by the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Real Property Tax Cap - School Districts
… Levy Growth Factors [pdf] Tax Base Growth Factors for School Districts Important Dates for Property Tax Cap Filers … February 18, 2016 Advisory: Nassau County 2015-16 School Tax Levies/LIPA PILOTs Retirement Exclusions - School …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsReal Property Tax Cap - Local Governments
… Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked Questions for … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap … On Demand This webinar provides a general overview of the Property Tax Cap for Local Governments. Presenters will …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year did not include …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46