Search
State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Chautauqua County , Town of Chester , Hadley-Luzerne Joint Youth Commission , … transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … (Saratoga County) The three towns of Hadley, Day and Lake Luzerne did not enter into an agreement to govern the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Trouble Ahead for Local Governments and Schools
… revenues and its impact will likely be severe for many municipalities’ finances, according to a report released … before drastic service cuts occur. “Local governments are under extreme fiscal pressure. Costs for fighting the pandemic are adding up while revenues are rapidly falling,” DiNapoli …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli Announces State Contract & Payment Actions For March 2014
… Approved a $2.2 million Office of Mental Health award to South Shore Association for Independent Living to fund repairs and …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014DiNapoli Releases Review of Executive Budget
… expected, New York is on solid fiscal footing,” DiNapoli said. “However, the pandemic’s continued uncertainty makes …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetDiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) … $7.3 billion, or 3.1%, from the prior year. The decrease is primarily attributable to projected reductions in … following a period of significant spending growth. When comparing the actual spending from SFY 2023-24 to the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetSherrill City School District – Reserve Funds (2017M-247)
… to fund one-time expenditures, fund needed reserves, pay off debt or reduce property taxes. … Sherrill City School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … we found the significant revenue and expenditure estimates in the District’s proposed budget to be reasonable. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Village of Monticello – Records and Reports (2020M-104)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained accurate, complete and … … Determine whether the Village of Monticello Village Treasurer Treasurer maintained accurate complete and timely …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Laurens - Budget Review (B4-14-21)
… $370,880, appropriated fund balance of $116,905 and real property tax revenues of $823,625. Key Findings We project that the … equitable. The Town’s tentative budget complies with the tax levy limit in 2015. Key Recommendations Consider the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Westfield, Town of – Financial Management (2013M-389)
… purpose of our audit was to review the Town’s financial management of the highway town-outside-village fund for the period January 1, 2010 through November 21, … and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Online Services
… We offer a growing list of secure Online Services for customers, clients and business partners. For … Documents Submission System (EDSS) Justice Court Fund Internet Reporting System Local Government Constitutional Tax …
https://www.osc.ny.gov/online-servicesTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer provided to the Board. The Treasurer has not submitted the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… for 2014-15 by $420,641. The Board overrode the 2017-18 property tax levy limit and increased the tax levy by 21 percent, even though unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of Ripley – Town Clerk Collections (2024M-139)
… 2023 tax collections totaling approximately $560,000 daily as required and record timely in the cash receipts journal 248 non-property tax collections … the payment or the form of payment received for 552 payments collected totaling approximately $71,000. Without …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Efforts to Collect Delinquent Taxes (Follow-Up)
… the Department may initiate collection actions through its Civil Enforcement Division. Not all debts include a tax … must take prior to completing or closing a collection case. Collection actions may include filing a warrant, … of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followOpinion 90-53
… -- Permissible Functions (discretionary versus ministerial responsibilities) VILLAGE BOARD -- Powers and Duties (authority to contract out discretionary as …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… collection of cash receipts for water and sewer rents and property taxes. Village officials have attempted to mitigate … Establish procedures for the water, sewer, and property tax billing and collection processes that properly …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7DiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… New York being the last state in the country to distribute funds. Improvements, including those suggested by State … but renters living in public housing have not yet received funds from it and rental burdens for low-income New Yorkers … a time of great urgency,” DiNapoli said. “Two years later, funds have flowed to many of the households in need. Still, …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startDiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected … spending could help preserve the economic competitiveness of our state and avoid cuts to critical programs New Yorkers … DiNapoli said large budget gaps underscore the importance of building up rainy day reserves and enhancing criteria for …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… for the 2020-2021 state budget which reflects an estimate of the economic impact and ongoing volatility stemming from … decisions should reflect economic and fiscal realities. I urge the Division of the Budget and the Legislature’s … leadership during these difficult times. The resources of my Office are available to assist your efforts and those of …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impact