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Goshen Central School District – Financial Condition (2017M-46)
… a plan that addresses accumulating and using reserve funds. The tax certiorari reserve was overfunded by … a written reserve fund policy that indicates the amount of funds to be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… State Comptroller Thomas P. DiNapoli and Clinton County District Attorney Andrew J. Wylie announced … Comptroller DiNapoli. “Thanks to our partnership with Clinton County District Andrew Wylie and the Clinton County Sheriff’s Department, Bell’s actions were … State Comptroller Thomas P DiNapoli and Clinton County District Attorney Andrew J Wylie announced the …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsCity of Fulton – Capital Projects (2021M-184)
… budgets, monitor their financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital projects. The records included … projects budgets. Correct the accounting errors and close completed projects in a timely manner. City officials …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Cortland Enlarged City School District - Budget Review (B4-15-12)
… the 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12New Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District (District) officials established adequate internal controls over network user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-2021-30.pdfBeacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Alexandria Central School District – Financial Condition Management (2020M-109)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/alexandria-2020-109.pdfNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
Determine whether extra-classroom activity (ECA) collections are appropriately supported, accurately recorded and deposited intact and timely.
https://www.osc.ny.gov/files/local-government/audits/pdf/northville.pdfLiberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6State Comptroller DiNapoli Releases Audits
… hazardous conditions. Department of Financial Services – Virtual Currency Licensing (2022-S-18) The Department of … of nearly 3,000 financial institutions, including 21 virtual currency licensees with assets totaling more than … related to the application for and supervision of virtual currency licenses in the state, creating the risk …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsTown of Bethlehem – Information Technology (2025M-25)
… Department. The Town’s Management of Information Services (MIS) Department consists of the MIS Director and two employees: the Information Service … who is responsible for setting up the police systems. The MIS Department is responsible for managing the network and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Tax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-compliancePort Jervis City School District – Financial Condition (2016M-319)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Charlotte Valley Central School District - Budget Review (B4-15-6)
… fiscal year. Background The Charlotte Valley Central School District, located in Delaware, Otsego and Schoharie … Charlotte Valley Central School District Budget Review B4156 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6State Comptroller DiNapoli Releases Audits
… ranged from 32 percent in District 9 (located in the South Bronx) to 4 percent in District 11 (Northeast Bronx). Auditors also found situations where DOE provided …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Fire Association, Inc. – Financial Management (Erie County) Company officials did not adequately safeguard cash … to spend funds to improve private property. Town of Eden – Real Property Tax Exemptions (Erie County) Auditors reviewed … supervisor. Town of Queensbury – Information Technology (Warren County) The purpose of this audit was to determine …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… report - pdf] Audit Objective Determine whether extra-classroom activity (ECA) collections are appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsProperty Tax Freeze Credit
… increases in school and municipal taxes on their primary residences.To receive the PTF Credit for tax year 2015, … incomes that exceeded the eligibility limit, secondary residences or business properties. 2,052 payments totaling … incomes that exceed eligibility limits, secondary residences, business properties and deceased homeowners, it …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditVillage of Washingtonville – Budget Review (B24-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Oversight of New York State Forest Tax Programs
… the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to … to certify their land through the Department. Forest land is eligible if the tract is at least 50 contiguous …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programs