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DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule

… New York State Comptroller Thomas P. DiNapoli today released the following statement on New York City’s property tax assessments: “The release of New York …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-schedule

Town of New Albion – Justice Court Operations (2014M-161)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … corrective action taken. Maintain adequate bail records to determine the amount of bail held by the Court at any …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161

Cohoes Public Library – Governance and Operations (2015M-259)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

State Comptroller DiNapoli Releases School District Audits

… services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with 18 of 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central School District – Cash …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

Disability Retirement – Divorce and Your Benefits

… NYSLRS’ retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not decide if a … the date of the disability award (without reductions for early retirement). This calculation would limit the …

https://www.osc.ny.gov/retirement/members/divorce/disability-retirement

South Huntington Union Free School District – Financial Condition (2016M-132)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … benefits (OPEB) each year but did not use these funds to make related payments. Based on projections made by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132

Westmoreland Central School District – Financial Condition (2014M-283)

Westmoreland Central School District Financial Condition 2014M283

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… realistically reflect the District’s operating needs based on historical trends or other identified analyses, and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m

Fonda-Fultonville Central School District – Payroll (2015M-118)

… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … payrolls. Key Recommendations Segregate the Deputy’s payroll duties so that this individual does not control all …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118

Massena Central School District – Financial Condition (2016M-21)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … District, which operates five schools with approximately 2,800 students, is governed by an elected nine-member Board …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Oneonta City School District –Financial Condition (2013M-165)

… $1 million (8 percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 … these declining revenues, the District increased its real property tax levy, cut expenditures by $500,000, and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Farmingdale Union Free School District – Financial Condition (2016M-235)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that appropriated a total of $28 million in fund balance to finance operations. However, because they underestimated … that result in the appropriation of fund balance that will not be used to fund District operations. Reduce the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)

… Services is a public entity serving 19 component school districts. BOCES, which provides more than 1,400 … programs to its 19 component and other participating school districts, is governed by a seven-member Board of … an operating surplus. Key Recommendations Return surplus funds from the summer school program to component and …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

Village of Lisle – Transparency of Fiscal Activities (S9-24-13)

… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13

Brockport Central School District - Financial Management (2023M-107)

… be returned to the general fund. The District did not have comprehensive written reserve reports or plans, or …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107

Chautauqua County – Court and Trust Funds (2020-C&T-1)

… controls to safeguard and account for court and trust funds for the period January 1, 2017 through February … maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York … records and properly reported the condition of court and trust funds to the State Comptroller as prescribed by …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1

Oneida County – Court and Trust Funds (2023-C&T-3)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023. … money from foreclosures and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3