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Local Government – 2021 Financial Condition Report
… of COVID-19 on New York’s economy, especially during the shutdowns in the spring of 2020. As restrictions eased, sales …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentOpinion 97-10
… under which a contractor would build a firehouse on a concrete slab on fire district property and the fire district … slab. You state that it has been argued that, because the building may be removed after it is constructed, it may be … agreement to finance the erection or construction of a building or any "physical public betterment". Based on the …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … $5.5 million with B/A Investors LLC for office space in Albany County. $1.2 million with Duff & Phelps LLC for … at the Gideon Putnam at Saratoga Spa State Park in Saratoga County. $1.7 million with Nature’s Way …
https://www.osc.ny.gov/press/releases/2022/11/state-contract-and-payment-actions-octoberWindsor Central School District – Fuel Controls (2022M-133)
… accounted for. Key Findings District officials did not have adequate internal controls over fuel credit card … diesel fuel stored in the District’s 10,000-gallon storage tank. Without adequate controls over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Opinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Port Jefferson Union Free School District – Information Technology (2014M-039)
… report ] Purpose of Audit The purpose of our audit was to evaluate the District’s IT infrastructure for the period … has not established a computer use policy for employees to define appropriate user behavior or procedures to ensure the security of the District’s IT system. There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mState Comptroller DiNapoli Releases Municipal & School Audits
… In addition, 10 IT assets, including nine laptops and one printer, were not properly recorded in the district’s …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … Auditors reviewed 922 collections totaling $1.4 million and identified 486 collections totaling $829,694 … were not transparent with taxpayers and more real property taxes were levied to fund operations. In the 2020-21 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… in 2017, up more than 5 percent from 2016, according to a report issued today by State Comptroller Thomas P. … between upstate and downstate regions in 2017, according to the most recent data submitted by the state’s 109 active … data so New Yorkers can examine if incentives given out to create and retain jobs in their communities are worth it.” …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbElmwood Village Charter School – Building Acquisition (2017M-237)
… Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a 10-member Board of … analysis when selecting a building. The Board did not pay a reasonable price for the building, by paying more than …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Saranac Central School District – Tuition Billing and Collections (2023M-90)
… enrolled at the District. Maintain a receivable control account in the District’s accounting records to ensure that … enrolled at the District. Maintain a receivable control account in the District’s accounting records for nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Eaton No. 1 Fire District – Board Oversight (2024M-4)
… maintained or that it received written financial reports to manage operations. Ensure bank reconciliations were … for 2020 through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we … $116,846 (56 percent) had one or more exceptions. Adhere to statutory requirements by seeking competition when …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4East Irondequoit Central School District - Financial Management (2019M-28)
… Ensure that the District’s fund balance complies with statutory limits and use surplus funds for one-time … debt service funds properly. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Opinion 91-62
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district … Law, §1-102(1) authorizes villages to sell and convey real property "as the purposes of the corporation may require". Section 1-102 does not expressly …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax … our initial audit report Administration and Collection of Real Estate Transfer Taxes Report 2017S88 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followRockland County - Sale of Estate Real Property (2019M-233)
… service prior to listing estate real property for sale. County officials generally agreed with our recommendation and …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Opinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need … Whether a fire district is required to solicit bids for the sale of an unneeded pumper truck …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Real Estate Portfolio (Follow-Up)
… the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followLincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled … unable to provide us with an adopted investment policy and a code of ethics, which are required by law. As of August 31, … an equipment capital reserve totaling $324,836 and a building capital reserve totaling $227,122. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Great Neck Park District – Capital Assets (2025M-27)
… the District’s capital assets totaled approximately $51.2 million as of December 31, 2023, with machinery and … acquisition value of $231,945, and determined that these items were generally recorded on the inventory list. We also … of the 50 items with a combined acquisition value of $3,605 were in the District’s possession, including a popcorn …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27