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Town of Covington – Tax Collection Remittance (P1-24-24)
… Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … and distributed. During the audit period: Sixteen of the 62 bills we reviewed were inaccurate because the County’s Director of Real Property Tax (RPT Director) either used incorrect …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Opinion 91-49
… private sale by the adoption of a resolution approved by a simple majority of the whole governing body at a duly … a county legislative body "may, when satisfied that it is for the interest of the county... discontinue a county … street owned by the village, to convey title to a grantee for fair and adequate consideration (1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 89-8
… opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … capital improvements or equipment, which repairs are of a type not recurring annually or at shorter intervals (General …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Claims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased owner, you need to provide: proof of ownership of … In New York State, the Surrogate's Court in the county where the decedent had their primary residence determines …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's adopted budget for … appropriations also include $1.6 million in unsupported allocations to other City departments for overhead services. …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Opinion 95-25
… LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid … "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget) STATE … added). Section 54 of the State Finance Law provides for an annual apportionment and payment of State aid to …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Real 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.pdfSeized Assets Program (Follow-Up)
… of implementation of the six recommendations included in our original report, Seized Assets Program ( 2013-S-46 ). … has implemented the six recommendations identified in our prior audit report. Key Recommendation None Other … of implementation of the six recommendations included in our original report Seized Assets Program 2013S46 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followVillage of Hempstead – Budget Review (B17-7-6)
… 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating … Based on the 2017-18 proposed budget, the Village will have exhausted 91.2 percent of its taxing authority. The …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, the District levied more taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Webb Union Free School District – Financial Management (2022M-53)
… realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and … The Board consistently overestimated appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 … fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Wilson Central School District - Financial Management (2022M-22)
… the Wilson Central School District (District) Board of Education (Board) and District officials properly managed … did not properly manage fund balance and reserves. As of June 30, 2021: The recalculated surplus fund balance was … reserve fund. Workers’ compensation reserves fund balance of $836,000 can fund the average workers’ compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… "Kathy Hochul took over as governor at a time of great challenge in New York state and immediately … competence and more collaborative style. Her State of the State message today continued her thoughtful, … back the virus and to safely get us back to a more normal way of life. Based on what I’ve seen in these last four …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressVillage of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … June 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Village of Delhi – Financial Condition (2013M-110)
… while the Village’s real property tax levy continued to increase slightly by 7 percent from 2007 to 2012. As of May …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110East Irondequoit Central School District - Financial Management (2019M-28)
… in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also … complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying it to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Albion Central School District – Financial Management (2021M-200)
… pdf ] Audit Objective Determine whether the Albion Central School District (District) Board of Education (Board) and District … corrective action. … Determine whether the Albion Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… were approximately $3.7 million and were funded primarily with sales tax, State aid, water and sewer rents, and real … reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the cash … are performed for each individual fund. Provide the Board with a monthly Supervisor’s report including all receipts and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background The Village of Fleischmanns is … excessive fund balance, but has since caused fund balance to significantly decrease over the past two years. Although …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151