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Hammond Central School District – Financial Management (2024M-70)
… [read complete report – pdf] Audit Objective Determine whether the Hammond … addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated … significantly overfunded. Recommendations The audit report includes nine recommendations which, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Opinion 92-40
… of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … by a municipality without express statutory authority (see NY Const., art XVI, §1; Sonmax, Inc. v City of New York , 43 … §94, which authorizes municipalities operating certain public utilities to earn "a fair return on the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-40City of Yonkers – Budget Review (B23-6-6)
… $52.1 million more than the City’s budget for 2022-23, an increase of 3.8 percent. Key Findings The 2023-24 budget …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Review of the Enacted Budget: State Fiscal Year 2021-22
… these resources will support the largest budget in State history: $212 billion, or almost 10 percent greater than last … Economic Indicators, DOB Forecast in April 2020 and Actual Results, Calendar Year 2020 DOB Projected Actual (annual … The SFY 2021-22 Enacted Budget includes actions that will result in a net revenue increase of $3.65 billion in SFY …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22New Yorkers in Need: The Housing Insecurity Crisis
… national average, spiking in 2002 and 2009 after the dot-com and Great Recessions. State and federal moratoriums on … 2009, but have generally declined steadily since the dot-com recession. In 2018, New York had the 10th highest … amount prescribed in statute, then the unit could become de-regulated (and become a market rate unit) after the …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… complete report – pdf] Audit Objective Determine whether the Delaware Academy Central School District at Delhi … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund … statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mTown of Aurora - Real Property Acquisition and Sale (2018M-64)
Town of Aurora - Real Property Acquisition and Sale (2018M-64)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-aurora.pdfTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-skaneateles.pdfCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… complete report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) … and took action when goals were not met. Key Findings The Board and officials did not properly approve and monitor … PILOTs proportionately to each ATJ based on the amount of real property tax that should be paid to that jurisdiction. …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2020-102.pdfState Comptroller DiNapoli Releases State Audits
… and $1,173 in ineligible staff food costs. Department of Taxation and Finance: Property Tax Freeze (PTF) Credit …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsChautauqua County – Financial Condition (2023M-111)
… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and … 1, 2012, through May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … there are no capital projects contemplated for either the long or short term "to which the money [in the fund] may be … (General Municipal Law § 6-p [3][b]); and (4) a retirement contribution reserve fund, subject to public …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Records and Reports (Fulton County) The supervisor did not maintain complete, accurate and up-to-date accounting … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property to a …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Comptroller's NYS Common Retirement Fund Responsibilities
… As the sole trustee responsible for the New York State Common Retirement Fund (Fund), Comptroller DiNapoli is directly accountable for its performance, oversight and management. The sole … the best investment choices and allocation of assets for the Fund. Provide independent advice and oversight of all …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesTown of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, … purposes over which there is direct control (such as real property taxes) to fund appropriation increases and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Campbell-Savona Central School District - Budget Review (B2-15-10)
… review was determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings The significant revenue and expenditure projections in the tentative budget appear … fund balance that is not needed to fund operations. Two of the District’s reserves totaling $1.14 million appear …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Dutchess County – Financial Condition (2013M-370)
… $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, … the unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384