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Village of East Hampton – Information Technology (2015M-187)
… to address user access, data backups, remote access or password security and management. Officials improperly … internal user access, data backups, remote access and password security and management. Establish a policy to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Andes Central School District – Financial Management (2013M-250)
… Andes Central School District Financial Management 2013M250 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250City of Lockport – Budget Review (B22-1-8)
… an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Opinion 94-24
… If a town board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to … a single board resolution authorizes both the purchase of land and the construction, all to be paid for with the … town board resolution to, among other things, "[p]urchase, lease, construct, alter or remodel a town hall, ... acquire …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/chateaugay-200.pdfTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lenox.pdfTown of Lysander - Real Property Tax Exemption Administration (2018M-221)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lysander.pdfTown of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/augusta.pdfOpinion 2012-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a member of a town board of assessment review who is the sole proprietor of a company that sells highway products …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Review of Real Property Holdings for Disposal (Follow-Up) (2015-F-2)
We have followed up on the actions taken by the officials of the Department of Transportation (Department) to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f2.pdfDiNapoli: Rise in NYC Metro Area Housing Costs Outpaces Other U.S. Cities
… to 12% nationally. Economic Headwinds Restrict Supply A halt in construction during the pandemic, a lapsing of the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-rise-nyc-metro-area-housing-costs-outpaces-other-us-citiesOversight of the Agricultural Assessment Program (2017-S-26) 90-Day Response
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26-response.pdfMedina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … process. Perform a reconciliation of the taxes receivable account and collection activities in a timely manner in order …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151City of Yonkers - Budget Review (B21-6-7)
… revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. Includes revenue … and use tax and sales and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales that … and use tax and sales and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales and …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7DiNapoli Releases Budget Review for City of Buffalo
… fund budget deficit of approximately $103 million in the 2026-27 fiscal year, in part, because the city historically … Municipal Assistance state aid; and $10.5 million of local tribal casino proceeds for which there is no current … resulting from impending collective bargaining agreement negotiations. Five of the city’s eight such agreements are …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloOpinion 89-18
… required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement for wages lost from … TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending … a town may not reimburse an appointed or elected assessor for wages lost from his or her regular job while …
https://www.osc.ny.gov/legal-opinions/opinion-89-18State Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … The district has been contracting with the company for about 10 years. City of Glen Cove Industrial Development … in the accounting records. She also recorded one deposit for $25,000 twice. Auditors also found the required 2016 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Village of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. … of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a Board of … Buffalo Academy of Science Charter School School Building Lease …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide … single instance of Oracle PeopleSoft Financials software, in April 2012. Some benefits of SFS were: The creation of a … functions. The establishment of a Statewide Vendor File. In October 2015, NYS upgraded the PeopleSoft Financials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview