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Elwood Union Free School District – Electronic Transfers (2014M-133)
… transfers. If one person initiates the transaction, another authorized person should review and approve it. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… of Taxation and Finance, and the amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearDiNapoli: Local Sales Tax Collections Up Slightly in May
Local sales tax collections in New York state increased by 11 in May compared to the same month in 2022 according to an analysis released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayRondout Valley Central School District – Fixed Assets (2023M-36)
… $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 could not be located. For example, these …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Stratford – Supervisor’s Records (2013M-11)
… January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of … or public accountant to conduct the audit. … Town of Stratford Supervisors Records 2013M11 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11State Comptroller DiNapoli Releases Municipal Audits
… not always for appropriate purposes, properly approved or supported by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling $47,400 to various local …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… supervisor, as the town disbursing officer, should have signed the checks. However, the committee treasurer, a private citizen or a board member signed them. Village of Little Valley – Capital Project …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsMonticello Joint Fire District – Fiscal Operations (2017M-80)
… Board’s oversight of the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through … District is a district corporation of the State, distinct and separate from the Town of Thompson and Village of Monticello in Sullivan. The District provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Livonia – Justice Court (2015M-76)
… proper bank reconciliations and accountability analyses on a monthly basis for the Justices’ review. Submit monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Village of Endicott – Budget Review (B4-14-7)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Richmondville – Disbursements (2012M-178)
… mitigating controls. Ensure that all the claims are listed on an approved abstract and audited by the Board, prior to …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 1, 2007 through March 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Cortlandville – Fuel Purchases (2012M-171)
… Highway Department is responsible for the maintenance and repair of these roads. This is done with the use of a variety … a fleet discount by purchasing fuel from a national gas station chain. During our audit period the Town’s fleet …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171State Comptroller DiNapoli Releases Municipal Audits
… used and interfund activity was not properly reported. As a result, the board could not adequately monitor the water … did not have adequate online banking agreements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Otego-Unadilla Central School District – Financial Condition (2013M-84)
… the District’s actual needs based on historical trends, or other identified needs. Develop a plan for the use of the … District property taxes, funding one-time expenditures, or establishing necessary reserves. … OtegoUnadilla Central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… time last year. “Growth in local sales tax collections for April was modest for the third straight month and mostly driven by New York … two-fifths of counties experienced year-over-year declines for the month. My office will continue to provide regular …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … fees reviewed totaling $73,732, 18 were not in accordance with the Board’s fee structure, and 16 were not deposited in … Key Recommendations Ensure fees are charged according to Board-approved fee schedules and deposited timely. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… totaled $1.67 billion, up $26.8 million from the same time last year. “February’s local sales tax collections grew at a … is imperative that local government officials take these results into consideration as they make budgetary decisions.” … Local sales tax collections in New York state increased by 16 in February compared to the same month in 2023 according …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Port Jervis City School District – Financial Condition (2022M-152)
… the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the District will generate … a result, officials did not present the District’s budget or fund balance in a transparent manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152