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South Country Central School District – Procurement (2013M-91)
… Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91State Comptroller DiNapoli Releases Municipal & School Audits
… County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 million which may … In addition, the treasurer did not always complete bank reconciliations and half of the reconciliations prepared were not supported. As a result, adjusted bank balances did not agree with general ledger cash balances …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Get Help - Businesses and Governments
… and NYS agencies with questions about Online Services: Contact Management System Contract Submission System EDSS … Locally within the Albany, NY area: 518-408-4672 Email: [email protected] Mail: Office of the State Comptroller 110 State Street …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsFreeport Union Free School District – Financial Management (2024M-49)
… report – pdf] Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of … Determine whether the Freeport Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Town of Westfield - Real Property Acquisition (2019M-119)
Determine whether Town officials properly acquired real property for a Town purpose.
https://www.osc.ny.gov/files/local-government/audits/pdf/westfield-2019-119.pdfCollection of Lease and Permit Revenues
… To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period January 2008 through … To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… An audit released today by New York State Comptroller Thomas P. DiNapoli of the … is under pressure as revenues decline from its horse racing and wagering operations, and it must rein in costs and … It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. A portion …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightSaratoga Springs City School District – Fund Balance (2016M-99)
… period July 1, 2012 through June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which … Saratoga Springs City School District Fund Balance 2016M99 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Town of Newfane – Supervisor's Financial Records (2017M-7)
Town of Newfane Supervisors Financial Records 2017M7
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted reasonable budgets for the … unexpended surplus fund balance is in compliance with the Real Property Tax law statutory limits. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Financial Condition and Budgeting …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Milford Central School District – Financial Condition (2016M-87)
… period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which … Milford Central School District Financial Condition 2016M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Opinion 89-47
… on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is … This is in reply to your letter concerning the proposed extension of a fire district. You indicate that the town in … the original area of the fire district and the area of any extension of the fire district. In this regard, we note that …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Accounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments Guidance: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsDisposition of Farm Assets
… budget process, the Department was directed to close these farm operations to generate cost savings. At the time of … the Department was responsible for the disposition of all farm assets, including equipment, livestock and land. At the … had already been disposed of records pertaining to farm assets consistent with its record retention policy. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsNew York State Comptroller DiNapoli Statement on MTA Finances
… July Financial Plan projects the budget for all five years of the plan period will be balanced on a recurring basis, a remarkable achievement given the dire state of the MTA’s fiscal affairs at the start of the year. … plan also incorporates wage increases that reflect the Transport Workers Union's bargaining pattern eliminating some …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesOpinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … offset the cost of governmental functions generally is a tax (see Orange and Rockland Utilities, Inc. v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Administration and Collection of Real Estate Transfer Taxes (2017-S-88)
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88.pdfOpinion 90-39
… or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town … Law, §10(1)(i) and (ii)(a)(9-a) relates only to the town's property, affairs or government, and to fees and charges … of fees or charges for fire protection services. In order for a fee or charge not to be considered a tax, it must …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Caroga … of Jasper – Financial Management (Stueben County) The town is currently experiencing severe fiscal stress. Cash on hand …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2