Search
Tax Exemption Administration - Town of Smithtown
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/smithtown-town.pdfTax Exemption Administration - Town of Huntington
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/huntington-town.pdfTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
Determine whether the Town Assessors are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/rensselaerville-2019-207.pdfTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
Determine whether the Town Assessor is properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh.pdfTax Exemption Administration - Town of Brookhaven
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/brookhaven-town.pdfTax Exemption Administration - Town of Babylon
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/babylon-town.pdfTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting … with sales tax, State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… and did not adopt or enforce key financial policies. As a result: The Treasurer lacked guidance to adequately perform … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Opinion 98-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … certiorari reserve fund by a school district, which are not expended to pay judgments or claims arising out of tax … after the initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Worcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75South Mountain Hickory Common School District – Financial Management (2022M-49)
… or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mState Comptroller DiNapoli Announces Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following municipal audits have been issued. Procurement … comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of … to save the time and expense of printing. Town of Lyons – Real Property Tax Exemptions Administration (Wayne County) …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Chenango County) The justices did not always ensure money due to the court was collected, deposited, recorded and … funds. The board gave taxpayers the impression that real property taxes were levied to finance general town … from 2018 through 2021, the board levied additional real property taxes in each general fund (town-wide and …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Porter – Capital Projects (2013M-352)
… did not close completed capital projects and transfer the remaining money to the appropriate operating fund. Cash … operations. The Supervisor is accounting for $913,000 remaining from a “Host Community Fee” (HCF) received in 2007 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Lansing Fire District – Financial Condition (2013M-80)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Lansing Fire District is … in its budget and adjust them accordingly as circumstances change. Establish a reasonable fund balance target based on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations … in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followOpinion 91-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … provisions governing the disposition of unneeded county real property. Subdivision 5 of section 215 provides for a …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Reporting of Billboard Income
… penalties were being assessed in accordance with the City Administrative Code for the failure to file an RPIE, filing late, or filing … on the Real Property Income Expense Statements filed with NYC Dept of Fin …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeOpinion 89-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-48