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Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… inventory for the period July 1, 2013 through November 30, 2014. Background The Commack Union Free School District … it overestimated expenditures in its adopted budgets. From 2011-12 through 2013-14, only $1.8 million of the nearly …
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)
… and establish and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the …
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)
… for the period July 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in … balance totaling approximately $3.3 million that was not actually used to finance operations. As a result the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Washingtonville Central School District – Reserve Funds (2014M-45)
… balance is reasonable and use any surplus amount to reduce real property taxes or finance one-time expenditures. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… reserves which can result in higher than necessary real property tax levies. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Gates-Chili Central School District - Financial Management (2019M-53)
… our comments on issues raised in the District’s response letter. … Determine whether the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … raised in the District’s response. … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Humphrey – Financial Management (2013M-116)
… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116York Central School District – Financial Management (2022M-96)
… plan and comprehensive capital plans. As a result, more real property taxes were levied than was needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lancaster Central School District – Financial Management (2022M-37)
… to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Covington – Tax Collection Remittance (P1-24-24)
… penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… reviewed were inaccurate because the County’s Director of Real Property Tax (RPT Director) either used incorrect …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-deposit.pdfTown 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 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.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.pdfOpinion 92-16
… official town duties. A town is authorized to lease office space from a fire company. You ask whether a town may agree … town duties. You also ask whether a town may lease office space from the private volunteer fire company with which the … for town purposes (Town Law, §§64[2], 220[3]), including space in a building for town offices (see 11 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 92-18
… forewarning to the persons required to pay the fee of a change in law and the reasonableness of their reliance on the …
https://www.osc.ny.gov/legal-opinions/opinion-92-18