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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.pdfAccounts Payable Advisory No. 54
… built using the Accounts Payable (AP) Mass Upload Tool, and lease vouchers created in the Real Estate Management …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalTown of Danby – Audit Follow-Up (2022M-8-F)
… the Town Clerks (Clerks) did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fGates-Chili Central School District - Financial Management (2019M-53)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … and reserves. Key Findings District officials circumvented the statutory limit on surplus fund balance by making more … million in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Global Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… impacts of a 2-degree scenario on the company’s oil and gas reserves and resources assuming a reduction in demand … how they will be impacted by efforts to lower greenhouse gas emissions in response to similar shareholder proposals … boards of both companies. More recently, 10 global oil and gas companies, including Shell and BP, announced their …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureState Comptroller DiNapoli Releases Municipal Audits
… equipment as planned. Village of Ossining – Parking Ticket Collections (Westchester County) The board has not developed or implemented any parking ticket collection policies. Although village officials … records of disbursements and receipts or running cash balances for the department and squad accounts. City of …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 96-5
… St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Investors: Exxon Needs to Step Up on Climate Change
… On the eve of ExxonMobil’s annual meeting, New York State … (Fund), and the Church of England, called on ExxonMobil to agree to their request that the company address how it will be affected by worldwide efforts to adopt the … Common Retirement Fund and the Church of England called on ExxonMobil to agree to their request that the company …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeOpinion 92-16
… opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official … LAW, §802(2)(c): A town board may enter into an agreement for the payment of reasonable rental to a town officer who … to the town tax collector, clerk, justice and supervisor for the use of a portion of their homes as offices from which …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Town of Candor – Fund Balances (2014M-157)
… The Town’s 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). … To determine the extent of implementation of 4 recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followYork Central School District – Financial Management (2022M-96)
… totaling more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear financial plan and comprehensive capital plans. As a result, more real property taxes were levied than was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96State Agencies Bulletin No. 1805
… Purpose The purpose of this bulletin is to notify agencies of an automatic Dues increase. Affected … The purpose of this bulletin is to notify agencies of an automatic Dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-association-0DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… jobs (compared to the same period one year earlier). In early May, the city announced that it had reached a nine-year … agreement with the United Federation of Teachers, which represents 37 percent of the city’s workforce. The city, … between the city and the Municipal Labor Committee, which represents the city’s unions. The city has agreed to report …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsGananda Central School District – Financial Condition (2014M-62)
… District’s budgeted expenditures for the 2013-14 fiscal year totaled $19,966,154. Key Finding District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Tax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for … Tax Data Verification Form …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formCity of Yonkers – Budget Review (B6-16-10)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million … City of Yonkers Budget Review B61610 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10State Comptroller DiNapoli Releases Municipal and School Audits
… limit by $2.2 million, or 10.4 percentage points, as of June 30, 2023. Falconer Central School District – Financial Management … private and sensitive information or disable the network. 16 IT assets could not be traced to or from BOCES’ inventory …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsLancaster Central School District – Financial Management (2022M-37)
… report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of … our comment on issues raised in the District’s response. 1 Lancaster Central School District – Financial Condition … Determine whether the Lancaster Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37