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Town of Java – Tax Collection Remittance (P1-24-21)
… Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… and internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted for, were substituted by the open swim program coordinator with personal checks and were … the Business Office for deposit. System users were granted access to functions of the financial software applications …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedPersonal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … Background The Department processes all New York State personal income tax returns. All returns that result in … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… that exceeded the statutory limit by $2.2 million, or 10.4 percentage points, as of June 30, 2023.For perspective, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… or foster parents. Consequently, in some cases, the health and safety of children were placed at risk. We also …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followReporting of Billboard Income (Follow-Up)
… of implementation of the five recommendations included in our initial report, Reporting of Billboard Income ( … Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough to identify and … income estimated to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax revenue in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured … disbursements (disbursements) were supported and for appropriate School purposes, properly reviewed and … not ensure that disbursements were adequately supported, for appropriate School purposes, properly reviewed and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… were never used. All five Board members said they were not aware of what they were approving but trusted the employees. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the … and Livonia in Livingston County; and the Towns of Victor, West Bloomfield and Richmond in Ontario County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andAdoption Subsidy Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … and in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followVillage of Horseheads – Collections (2023M-169)
… Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169DiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City’s fiscal year (FY) 2024 preliminary budget proposal: “The plan … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys fiscal year FY 2024 preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years before the MTA needs to find a solution to its structural imbalance is troubling. … in one-time funds used annually through 2025, clouding a structural budgetary imbalance that will remain even after …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… by County and Region (for detailed monthly breakdown) Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearXII.6.L Replenishing an Advance Account – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … and Submittal of this Chapter for instructions on how to submit a regular voucher. Business Units must use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountCollection of Lease and Permit Revenues
… whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the … May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between two … The Department is not effectively collecting all unpaid lease and permit fees. Of 45 sampled permits which had …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesDiNapoli: June Tax Receipts Down 17.3% From Last Year
… billion or 17.3 percent from the previous year, according to the monthly state cash report released by State … Division of the Budget withholds some payments in response to fiscal uncertainty. All eyes are on Washington. New York … and its localities badly need more federal aid if they are to respond fully to the COVID-19 crisis.” Other items of note …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearA Statement from Comptroller DiNapoli on the Murder of George Floyd
… This time, the response must be different. Too many Black lives have been lost or marginalized over the years to … education, business, all across the economy—starts with a change in attitude. Dr. Martin Luther King, Jr. spoke … of race and equality are crucial not only for progress in Black and Brown communities, but for all Americans. Whatever …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the … Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 … Property tax levy growth for school districts will be capped at 126 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percent