Search
Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… complete report – pdf] Audit Objective Did Henrietta Fire District (District) officials properly distribute foreign … State. In general, the out-of-state insurer will collect and remit FFI tax proceeds to the New York State Department … (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … part-town activities. The term "part-town activities" is defined for this purpose to mean, in pertinent part, … villages ..." (Tax Law, §1262[f][4]). "General town taxes" is defined as "[t]axes levied for any town purpose, including …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Sharon Springs Central School District – Fund Balance Management (2022M-100)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund … the statutory limit and use excess funds in a manner that benefits District taxpayers. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Letchworth Central School District – Financial Management (2013M-332)
… District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of East Hampton – Budget Review (B7-16-14)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … 2017 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Beacon City School District – Budget Review (B6-14-10)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Chenango Valley Central School District – Budget Review (B4-15-8)
… the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of East Hampton – Budget Review (B7-14-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … 2015 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… [read complete report - pdf] Audit Objective Determine whether the Board adopted … were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Beacon City School District – Budget Review (B6-13-10)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-15-19)
… the accumulated deficit in the Town’s general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Kiantone – Town Clerk (2014M-273)
… totaled $559,156. Key Findings The Clerk did not remit all property tax penalties and interest due the Supervisor. The Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Fabius-Pompey Central School District – Budget Review (B3-15-9)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … There are no recommendations in this budget review letter. … PatchogueMedford Union Free School District Budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … recorded using proper accounting procedures. The town’s fund balance accounts had errors totaling $833,153. For … services to LCIDA for the last quarter of 2023 and for 2024. However, the board did not ensure the fees paid to the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Executive Budget Report
… New York state’s fiscal position has improved, but the state may … The Executive Budget reflects better times and proposes new investments in key areas such as infrastructure, but … bolster the state’s fiscal position. In addition, New York received more than $8 billion in monetary settlements …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-report