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Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… $976,000, funded primarily with real property taxes. Key Findings The Board did not provide sufficient … payments. Review the bank statements and reconciliation on a monthly basis. Maintain adequate, timely, and reliable …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialTown of Bangor – Board Oversight (2012M-193)
… $981,500, funded primarily with real property taxes. Key Findings The Board is not providing adequate … it approved both Officers to retain fees collected on the Town’s behalf which circumvented Town Law. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Otto – Town Clerk and Tax Collector (2012M-214)
… included in the $4,134. Furthermore, the Clerk discarded tax stubs which prevented us from verifying if she paid $970 of her own taxes, and the Clerk backdated tax collections to avoid imposing late penalties totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… funding necessary reserves and/or reducing property taxes, in accordance with applicable statutory requirements. … that include realistic estimates for appropriations based on contractual and historical data and ensure that unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementWhat to Expect from Us
… data fees and text messaging rates may apply based on your plan with your mobile phone center. If you selected … Forms and Publications Glossary Required Documentation Taxes and Interest Tips to Help You Keep Your Money … If you …
https://www.osc.ny.gov/unclaimed-funds/claimants/what-expect-usTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… 2012 to the Supervisor. Disbursements were made directly out of the concession stand bank account and were not …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mOpinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … of property upon dissolution of zone of assessment) -- Taxes (authority to allocate cost of equipment between zone …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 94-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … to debt limit); (need to establish sinking fund) STATE CONSTITUTION, ARTICLE VIII, §2; LOCAL FINANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 2001-7
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority … to a public parking district, a one-time "entry fee" in an amount equivalent to the assessments that would have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… by Lifeline Center for Child Development, Inc. (Lifeline) on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Lifeline’s CFR for the fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… The Bronx is setting records for population, business and job growth, according to an economic report released today by New York State … great progress and has come a long way," DiNapoli said. "It has set employment records for ten consecutive years. …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… ensure the new owner is billed for the prorated share of taxes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… ensure the new owner is billed for the prorated share of taxes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Amity - Town Clerk (2018M-183)
… Record, deposit and remit all real property taxes and fees intact and in a timely manner. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Village of Belle Terre – Audit of Claims (2013M-87)
… 2012 were $995,825, funded primarily with real property taxes. Key Finding Generally, the Board conducts a thorough …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities
The COVID-19 pandemic has changed priorities for governments across the country, including New York City’s. This report examines how the City’s spending priorities shifted during the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2023.pdfRevenue Impact of Commercial Casinos on Upstate Local Governments
Analyzing the revenue impact on local governments of the four upstate commercial casinos in anticipation of the licensing of the three downstate commercial casinos.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-casinos.pdfNYS Comptroller DiNapoli Comments on SEC Rule Change NASDAQ
NYS Comptroller DiNapoli Comments on SEC Rule Change NASDAQ
https://www.osc.ny.gov/files/press/pdf/nys-comptroller-dinapoli-comments-on-sec-rule-change-nasdaq.pdfFinancial Report on School Districts - Fiscal Years Ended 2005
Financial Report on School Districts - Fiscal Years Ended 2005
https://www.osc.ny.gov/files/local-government/publications/pdf/finschools.pdfFinancial Report on Fire Districts- Fiscal Years Ended 2005
Financial Report on Fire Districts - Fiscal Years Ended 2005
https://www.osc.ny.gov/files/local-government/publications/pdf/finfire.pdf