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Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… The Clerk did not remit tax collections to the Supervisor on a weekly basis as required and did not deposit property … Remit tax moneys and the interest and penalties collected on the tax collections to the Supervisor in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… Local sales tax collections in New York state increased by 3.9% in May … $66.4 million from the same time last year. “Local sales tax growth improved in May after four straight months of … experienced year-over-year increases. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearReport on the State Fiscal Year 2019-20 Enacted Budget, April 2019
This year’s State budget process was complicated by December and January tax revenues falling billions of dollars short of expectations.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2019-20.pdfDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… on state revenues may require more action. While rainy day funds were increased, building more robust reserves should be …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… with periodic PILOT payment reports and assess penalties for late payments. CPIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectCanastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mDiNapoli Releases May State Cash Report
… in the General Fund (including transfers from other funds) totaled slightly more than $12 billion through May … General Fund spending (including transfers to other funds) increased 2.6 percent, or $249.3 million, to $9.7 … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportThe 80/20 Housing Program (Follow-Up)
… provides income tax credits, and municipalities provide real estate tax abatements, as incentives to developers. In New … receive tax abatements through Section 421-A of New York's Real Property Tax Law. As of September 27, 2018, 93 …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followCity of Glen Cove – Budget Review (B7-15-17)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of Lockport and the City of Troy . “In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of the Clarence Fire District Town of East Hampton Town of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfAdministration and Monitoring of Financial Assistance to New York City Businesses
… and/or lease agreements. The audit covered the period from July 2013 through August 2021. About the Program NYCIDA … not be able to undertake the project. Businesses are also required to estimate the capital cost of the project, provide … either is not kept or is incomplete. Additionally, not all required application documentation was maintained. Obtain …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… found the agency needs to do a much better job in ensuring that applicants have been thoroughly vetted and that they … taxes, with some benefits continuing for up to 30 years. Companies have to show why they would not be able to execute … statements and 10 companies’ certificates of liability insurance. Two companies did not have to submit applications …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationState Agencies Bulletin No. 332
… users who create or run queries Effective Date 08/19/2002 Parent Tables with the Added Tables in QRY1 Users must have access to the parent table in order to have access to the added table. Parent Table Added Table Query Name Employment Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesIX.2.B Terminology – IX. Federal Grants
… and approves the contract. PENDING_AGENCY_APPROVAL - DOT specific status RETURNED_FOR_INFORMATION - Once OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyTermination Request - Employer Contribution Stabilization Program or Alternate Program
The termination request form is used to terminate participation in the Contribution Stabilization Program (Chapter 57, Laws of 2010), or the Alternate Program (Chapter 57, Laws of 2013), for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-termination-request.pdfTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wappinger-2020-130.pdfResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsCity of Yonkers – Budget Review (B6-15-15)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15