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Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC products sold … dispensaries by municipality in that region. The Office of Cannabis Management (OCM) maintains a list of operational adult use cannabis dispensaries, which is available at …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Broome – Purchasing and Justice Court (2014M-255)
… Town officials did not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate … The purpose of our audit was to review the Towns tax relief rebate program for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… allows the Board to verify the amounts received, such as tracking attendance at breakfasts, and develop fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesReal Property Tax Cap - School Districts Guidance
… with corrections to the districts' assessments/tax rolls which exempted from taxation certain property owned by …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceManagement and Control of Overtime Costs (Follow-Up)
… for patient care routinely worked excessive overtime shifts that could compromise the quality of the care they …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followOversight of Child Protective Services Outside New York City (Follow-Up)
… included in our initial audit report, Oversight of Child Protective Services Outside New York City (Report … the children who are at risk in the most serious types of child abuse cases. However, the actions taken are not … Office of Children and Family Services: Oversight of Child Protective Services Outside New York City (2007-S-129) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followState Comptroller DiNapoli Releases Local Government Audits
… recorded properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsState Comptroller DiNapoli Releases School District Audits
… state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
Determine if the Sea Breeze Volunteer Fire Association Inc Association Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Whitesboro Central School District – Separation Payments (2020M-146)
… were properly supported and accurately calculated in accordance with Board-approved agreements. Key Findings … are accurately calculated, supported and disbursed in accordance with the terms of CBAs and individual … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146New Lebanon Central School District - School District Website (S9-19-37)
… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … of the District’s fiscal decisions. Key Recommendations Post the budget-to-actual results, comprehensive budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity … all funds received and disbursed were properly accounted for. Deposits were not always supported by school deposit … Free School Districts Districts clubs properly accounted for supported deposited and used extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with … Town of Alexandria Justice Court Time and Attendance and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… payroll prior to disbursement, and ensure proper support is included. Comply with Local Finance Law when authorizing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawUtica City School District - Payroll (2018M-175)
Determine whether the Board and District officials ensure that compensation payments for employees are accurate properly approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… excess fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three … teachers were paid stipends at rates not established by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… [read complete report - pdf] Audit Objective Determine whether Village … The Board hired another certified public accountant (CPA) who was paid $30,000 to correct the records. The …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101