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Village of South Glens Falls – Audit Follow-Up (2014M-102-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in implementing … totaled approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, … documentation to support that assessors were verifying the Real Property Income Expense Statement (RPIE) billboard …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followGet Help
… Filing System VendRep System - Enroll Now Proceed to Login … Information on where to get help related to Online …
https://www.osc.ny.gov/online-services/get-helpLocal Government Data
… local government. File local government data with the Office of the State Comptroller. Access Local Government Data Sets … Data Population Data, Resources and Publications Real Property Tax Levies, Taxable Full Value and Full Value …
https://www.osc.ny.gov/local-government/dataTown of Webb Union Free School District – Financial Management (2022M-53)
… complete report - pdf] Audit Objective Determine whether the Town of Webb Union Free School District (District) Board … fund balance in accordance with statute. Key Findings The Board and District officials did not adopt realistic … excess surplus fund balance, the Board increased the real property tax levy by 6.8 percent from 2017-18 through …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Town 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.pdfFriendship Central School District – Fund Balance and Reserves (2022M-55)
… complete report - pdf] Audit Objective Determine whether the Friendship Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… that was not used to fund operations. As of June 30, 2021, surplus fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary … plan that detailed each reserve’s funding and use. As a result, more real properly taxes were levied then necessary …
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)
… complete report – pdf] Audit Objective Determine whether the Norwood-Norfolk Central School District (District) Board … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund … balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained …
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)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … high balances or did not use reserve balances to pay related expenditures in three of the District’s seven …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Brockport Central School District - Financial Management (2023M-107)
… [read complete report – pdf] Audit Objective Determine whether the … overfunded reserves. Provide an adequate annual reserve report and adopt written multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Officers Law, §2; see also 1988 Opns St Comp No. 88-49, p 98) performing a public duty. Further, there is nothing in … Home Rule Law, §2[5]; see also 1986 Opns St Comp No. 86-6, p 10), a town may not adopt a local law which is inconsistent …
https://www.osc.ny.gov/legal-opinions/opinion-90-31NY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… third largest public pension fund in the United States, with an estimated $209.1 billion in assets under management …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… P. DiNapoli today announced a $3 billion increase to the New York State Common Retirement Fund’s (Fund) … to our investments. Smart, sustainable investments protect the long-term value of the Fund and at the same time can be a … and Impact Strategy and the Rise Impact Fund; LEED Gold real estate investments, green bonds and private equity …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programOpinion 98-14
… or not they relate to property, affairs or government ( id .). The doctrine of pre-emption, however, represents a …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Town of Sheridan – Shared Services Costs (2023M-74)
… (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town … to provide services to customers in three other towns and a village benefitting from the IMA. Officials also did not … Although the County installed a water storage tank on the land and installed water lines, there is no existing …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing … approximately $44 million, and were funded primarily with real property taxes and State aid. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19City of Mechanicville – Audit Follow-Up (2012M-162-F)
… Purpose of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in implementing our … is the Mayor. The City finances services mainly through real property taxes, State aid and fees charged to residents. …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fVillage of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited claims. Background The … ended May 31, 2012 were $995,825, funded primarily with real property taxes. Key Finding Generally, the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of … such corruption. I thank the State Police for their work on this case.” DiNapoli’s office is currently auditing the …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-fees