Search
Town of Argyle – Town Clerk and Budgeting (2012M-231)
… personal items totaling $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Lowville Academy and Central School District – Financial Condition (2015M-220)
… 1, 2013 through March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns … develop a formal plan for the use of reserves. … Lowville Academy and Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mVillage of Sidney – Financial Activities (2023M-14)
… year 2011-12 and officials cannot identify which taxpayers owe $60,452 of that total. General fund assets were …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of Putnam – Accounting Records and Reports (2022M-188)
… fund and understated in the highway and fire protection funds. $49,765 in sales tax and other department revenues …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… unappropriated fund balance is in compliance with Real Property Tax statutory limits. Closely monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … average of 59 percent). In both the general and water funds, the contingency budget line exceeded the maximum …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same … The tax cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits … districts and 10 cities with fiscal years starting July 1, 2024, including the “Big Four” cities of Buffalo, Rochester, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Unpaid property taxes ($101,000) and water bills ($64,000) have severely impacted the Village’s … plan, including estimated future costs of ongoing services and funding goals. Adopt reasonable budgets based on …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Lyncourt Union Free School District – Financial Condition (2016M-62)
… unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Jamestown City School District – Fund Balance and Reserves (2022M-97)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves and need to improve their budgeting … fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61DiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for … districts and 10 cities with fiscal years starting July 1, 2025, including the “Big Four” cities of Buffalo, Rochester, … Note: Allowable levy growth is expressed as a percentage. List of allowable tax levy growth factors for all local …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentBrockport Central School District - Financial Management (2023M-107)
… to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Town of Danby – Audit Follow-Up (2022M-8-F)
… to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report … documentation for collections and complete monthly bank reconciliations and accountabilities. The Town Board … The Clerk serves as Clerk to the Board and collects fees for a variety of purposes, including marriage, dog and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fOpinion 98-14
… TOWN LAW, §§104, 106; HIGHWAY LAW, §141; MUNICIPAL HOME RULE LAW, §10(1): The town highway superintendent's … note that, in our opinion, a town may not, pursuant to its home rule powers, supersede the requirements of section 141 … requirements of Town Law, article 8. Municipal Home Rule Law, §10(1) authorizes local governments to adopt …
https://www.osc.ny.gov/legal-opinions/opinion-98-14State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… known, Gulnick chose to resign rather than be placed on leave. In light of the allegations and Gulnick’s position …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfCost-Saving Ideas: Establishing an Effective Fleet Management System
… more desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of compact and mid-sized cars and calculated the total cost of operating the vehicles …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemOtego-Unadilla Central School District – Financial Condition (2013M-84)
… is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84