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York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … pay annual claims for 132 years. The District did not have a written multiyear financial plan and comprehensive capital … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Gates-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-53Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… timely. Key Findings RCIDA officials did not ensure all PILOTs were properly billed, collected and distributed. … RCIDA officials did not adequately monitor and report all projects’ PILOT billings to the Public Authorities … and procedures, including a secondary review, to ensure all PILOTs are billed and distributed accurately. Ensure all …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017 adopted budget increased real property taxes by 16.5 percent. The budgeted RPT of $22,382,352 does not include …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Opinion 89-8
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund … the State Comptroller to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund … State Comptroller to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 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-91-49Claims 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-95-25Seized Assets Program (Follow-Up)
… may seize assets, including cash, personal property, real property, vehicles, or other items that are suspected of …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Webb Union Free School District – Financial Management (2022M-53)
… unused appropriated fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance … fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Village of Fleischmanns – Water Fund (2013M-151)
… property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same period was …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Mount Morris – Treasurer’s Office (2013M-65)
… for the oversight of the Firm and the billing of real property taxes and water and sewer services. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Village of Delhi – Financial Condition (2013M-110)
… Trustees. The Village’s total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are … against the budget. As a result, the unexpended surplus fund balances remained high while the Village’s real property …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately … million. Key Findings The Town's accounting records were not adequately maintained. The Town Comptroller has not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Ensure that complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8East Irondequoit Central School District - Financial Management (2019M-28)
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Groton Central School District – Financial Management (2014M-288)
… established and maintained in compliance with statutes. Stop raising more real property taxes than necessary. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288