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Village of Port Dickinson – Financial Condition (2014M-154)
… the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 million. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Ulster – Fire Protection Services (2015M-177)
… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,300. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Friendship – Justice Court Operations (2021M-15)
… records, as required. As a result, the Board’s ability to effectively monitor financial operations of the Court was … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Opinion 90-42
… FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees … REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR … the county clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list filed by a tax district …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli Releases February State Cash Report
… revenue projections with collections of $67.8 billion in taxes through the first 11 months of the fiscal year, an … of 6.3 percent, or $4 billion, from the same period a year ago, according to the monthly state cash report issued … from the federal government. The report is now accessible in Excel and Adobe formats. Since becoming Comptroller, …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… FIGURE 2 – Ridership and Farebox Revenue Change, 2019 vs. 2020 Sources: National Transit Database; OSC analysis … which of its capital projects are most critical in case it needs to prioritize its capital plan to provide … Authority. 2 American Automobile Association, State Gas Price Averages , Retrieved on July 6, 2022 from …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaInvestors: Exxon Needs to Step Up on Climate Change
… On the eve of ExxonMobil’s annual meeting, New York State … (Fund), and the Church of England, called on ExxonMobil to agree to their request that the company address how it will be affected by worldwide efforts to adopt the …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeTown of Cheektowaga – Credit Card Purchases (2017M-18)
… The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. The Town is governed by … $92.3 million. Key Findings The credit card policy does not identify specific individuals who are authorized to … required purchasing log to their credit card statements when submitting their receipts to the accounting department. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Middleburgh – Claims Audit Process (2023M-56)
… claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the Board … Town’s best interest. Discontinue use of the Town debit card. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… deposited, remitted and reported all tax collections, she did not always record dates of receipts or deposit or remit payments timely. The Clerk did not: Properly record dates of collections for Clerk fees …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Village of Port Chester - Dual Employment (2018M-91)
… job worked the hours the Village compensated them for working. Key Findings Village officials did not establish … employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days … action. Appendix B contains our comments on issues raised in the Village’s response. … Determine whether certain …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Village of Elmira Heights – Claims Auditing (2024M-44)
… to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44DiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… capitalizes on market opportunities and weathers market ups and downs. The Fund is widely regarded as one of the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020DiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… Industrial Development Agencies (IDAs) provided $660 million in net tax exemptions in 2013, up $105 million from 2012 but estimated job gains were nearly 23,000 lower than the previous year, … equaled 222,645 with the median cost per job gained of $1,967. DiNapoli’s report found that, despite this weakening …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsDepartment of Taxation and Finance: Personal Income Tax
… almost $36.7 million to the Department for follow up evaluation and appropriate action. Key Findings Reason for … returns with refundable credits based on incorrect and/or false information 928 2,796,792 Taxpayer failed to report … incorrect wages and withholding 99 238,128 Other 132 3,250,777 Total Refunds Stopped 10,414 $36,731,230 Key …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxTown of New Lisbon – Financial Oversight (2013M-12)
Town of New Lisbon Financial Oversight 2013M12
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Village of Atlantic Beach - Cash Disbursement (2018M-253)
Determine whether Village officials ensured that cash disbursements were properly supported audited and for valid purposes
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Village of Fort Plain – Leave Benefits (2020M-101)
… benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101