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Campbell-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-b2-15-10Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The … funded primarily with real property taxes and State aid. Key Finding The District established adequate internal … adhered to by staff for cash receipts and disbursements, payroll, purchasing, and claims processing. Furthermore, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsSullivan West Central School District – Financial Condition (2014M-40)
… to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Village 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-104Town 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 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 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-389Huntington Union Free School District – Financial Condition (2015M-356)
… revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Required Reporting
… on AFR Non-Filers AFR Filing Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for … Town Improvements Asset Forfeiture Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court … – Report Showing the Condition of all Open Estates [.xlsx] Supplemental Reporting Resources Accounting Releases Annual …
https://www.osc.ny.gov/local-government/required-reportingOnline Services
… New York State & Local pension at retirement Receive E-News about the New York State & Local Retirement System … Coordinating Committee Forward Bond Issuance Calendar Subscribe to email from the Office of the State Comptroller … …
https://www.osc.ny.gov/online-servicesOpinion 91-49
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Discontinuance of (county conveyance to other than owners of abutting lands) … highway, by private sale, to either the adjoining owner or another party and, if so, whether the sale may be approved …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 89-8
… Municipal Law, §6-d and not Education Law, §3651. March 16, 1989 George O. Milroy, School District Treasurer Town of …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time … CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid … the extent of such excess." 1 Once the State Comptroller has finally determined the amount to be withheld, that amount …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Comptroller DiNapoli Releases Municipal Audits
… them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency – Transfer Station and Compost …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Conesus No. 1 Fire District – Internal Controls (2014M-46)
… District’s 2014 budget totaled $132,602, funded through real property tax revenue. Key Findings Although the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… $148,672, which could have been used to reduce real property taxes or for other purposes, was delayed. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-statePembroke Central School District – Financial Management (2016M-31)
… fund balance in the annual budgets to avoid raising more real property taxes than necessary. Develop a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Campbell-Savona Central School District – Budget Review (B2-16-6)
… tax levy limit. Key Recommendations Consider decreasing real property taxes by using fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6