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Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… to offset ridership loss and balance its budget through 2026, but this funding is not yet assured, and savings have … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planCentral Islip Union Free School District – Financial Management (2013M-380)
… these years, District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Liberty – Financial Condition (2013M-109)
Village of Liberty Financial Condition 2013M109
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of … have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mTown of Candor – Fund Balances (2014M-157)
… balance to maintain for each fund. Although Town officials told us about their various financial and …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Town of Chautauqua – Fiscal Stress (2013M-220)
… and did not properly monitor and control actual activity against those estimates, allowing appropriations to be … The Board aggregately over-estimated revenues for mortgage tax by $154,157 and the rental of real property by $77,580 in the three most recent …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Wayne Central School District – Financial Management (2012M-229)
… which are funded primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229North Colonie Central School District – Claims Processing (2013M-9)
… for the 2012-13 fiscal year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board adopted claims … its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Hammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … 1318. Five reserves totaling $2.3 million had balances in excess of the District’s needs totaling $1.4 million. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49DiNapoli Honors Community Leaders During Italian Heritage Celebration
… honored five Italian-Americans for their contributions to New York: David Anthony Pope, president and CEO Generoso … Cultural Center as a resource for Italian-Americans to expand their knowledge of Italian history. Anthony L. … by working with his family to build a premium supermarket chain in Westchester and Putnam counties. Joan Prezioso , …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … concluded that subdivision three of section 4-136 of the Election Law requires "all" expenses incurred by a board of … to providing polling places and the compensation of election officers in each election district are city, town or …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 91-32
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … against gifts and loans does not apply to the Onondaga County Resource Recovery Agency [OCRRA], a public benefit …
https://www.osc.ny.gov/legal-opinions/opinion-91-32IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… under the terms of a building lease agreement. 32304 Land Land rents collected by the State under the terms of a land lease agreement. 32305 Other Facilities Rentals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 90-39
… AD2d 466, 406 NYS2d 938, affd 48 NY2d 746, 422 NYS2d 612; Mobile Oil Corporation , supra ). The duty to provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39State Comptroller DiNapoli Releases Municipal Audits
… Annual Financial Report (AFR) and did not file the AFR on time. The board did not audit the supervisor’s records as …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-mr-1.pdf