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Town 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)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 … over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
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)
… In 2009, New York State (NYS) established the Statewide Financial System … management functions. The establishment of a Statewide Vendor File. In October 2015, NYS upgraded the PeopleSoft …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewTown of Laurens - Budget Review (B4-14-21)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are reasonable. Background The Town … 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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway … funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village …
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)
… The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools … Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance that will not …
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 and Village … the MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and …
https://www.osc.ny.gov/local-government/required-reportingOnline Services
… We offer a growing list of secure Online Services for customers, clients and business partners. … Electronic Filing Local Government Real Property Tax Cap Online Claiming for Authorized Users (OUF) Public Authorities …
https://www.osc.ny.gov/online-servicesOpinion 91-49
… which it has discontinued pursuant to Highway Law, §131-b. With respect to the procedures for effectuating the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 89-8
… at more than 10% of the aggregate assessed valuation of real property within the school district, must obtain the … indebtedness and levy taxes, or benefit assessments upon real estate or to require the levy of such taxes or … ten per centum of the aggregate assessed valuation of the real property within the bounds of such school district, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Claims for Deceased Owners and Estates
… deceased owner, you need to provide: proof of ownership of the funds by the deceased individual, proof of your … the value of the funds until we have reviewed your claim. All items that appear online are at least $20 or one share of … to administer the decedent's estate, even if all other matters have been settled, only that individual may …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesOpinion 95-25
… discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) … express terms of section 54. Therefore, in our view, the withholding provisions of section 54-a are applicable to aid … "notwithstanding any other provision of law" overcomes the withholding requirement of section 54-a. In this regard, we …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not … totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as required by law. …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were … located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. The District’s …
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)
… and capital plans. Use money in the debt service fund to pay related debt service expenditures in compliance with …
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)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the … appropriations in the adopted budgets and did not use all of the annually appropriated fund balance toward …
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)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… to adopt more reasonable budgets to avoid raising more real property taxes than necessary. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryVillage of Clinton – Financial Management (2014M-316)
… for real property taxes and water and sewer rents. Pay only the claims that have been audited and approved for …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Webb Union Free School District – Fund Balance (2016M-140)
… results and anticipated operations to avoid raising more real property taxes than necessary. … Town of Webb Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140