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State Comptroller DiNapoli Releases Municipal Audits

… 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-audits

State Comptroller DiNapoli Announces Municipal Audits

… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed …

https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-audits

Pine Valley Central School District - Financial Management (2019M-35)

… estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget

… downward by $2.5 billion. This is an unprecedented drop. We have not seen property tax collections decline in … 2022 budget. “The city's financial plan continues to rely on debt refinancings, headcount reduction through attrition … steeper cuts to city services. The preliminary budget does not rely on additional direct federal relief or …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budget

Reporting of Billboard Income

… Property Income Expense Statements filed with NYC Dept of Fin …

https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-income

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …

https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39

Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)

… August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately 18,575. The Town is governed by … budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property located in the Village …

https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357

State Comptroller DiNapoli Releases Municipal Audits

… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits

Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)

… bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. …

https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8

Town of North Salem - Agricultural Exemptions (2018M-194)

Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax exemptions.

https://www.osc.ny.gov/files/local-government/audits/pdf/north-salem-194.pdf

Opinion 89-48

… who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … who physically holds the bonds and iii whether the bonds can be returned …

https://www.osc.ny.gov/legal-opinions/opinion-89-48

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… not demonstrate the District obtained the best available prices on purchases we reviewed. The Board adopted inaccurate …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Comptroller DiNapoli Releases State Audits

… high school. The two other students had completed online study from a private school located in another state. … and three students who were not in good academic standing. City University of New York (CUNY): Time and …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits

Worcester Central School District - Fund Balance Management (2022M-75)

… report - pdf] Audit Objective Determine whether the Worcester Central School District (District) Board of … Determine whether the Worcester Central School District District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

Opinion 97-10

Whether a fire district may enter into a leasepurchase agreement and if so whether the project would be subject to competitive bidding requirements

https://www.osc.ny.gov/legal-opinions/opinion-97-10

Village of Weedsport – Financial Management (2025M-76)

… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … of the Village’s financial affairs. As of February 28, 2025, the Village’s 15 reserve funds, which provide a … more fund balance than available in the 2024-25 and 2025-26 fiscal year budgets. The Board also did not adopt an …

https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76

Opinion 92-18

… the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- … town by local law may impose the solid waste generation fee as either a user charge or a benefit assessment …

https://www.osc.ny.gov/legal-opinions/opinion-92-18

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