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Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2012. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… that the agency has sufficient internal controls over the payment process to ensure claims are appropriate to pay. … to obtain assurance about the internal controls over the payment process as a basis for that certification. To the … relating to vendor registration, ordering, receiving and payment functions; To the extent feasible, separation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school … a provision that allows school districts to override the cap with 60% voter approval of their budget. DiNapoli’s … the tax cap calculations for 676 school districts and 10 cities with fiscal years starting July 1, 2023, including …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearOpinion 2002-1
… Mandatory (content of proposition to establish a service award program for volunteer firefighters); (need for when amending a service award program for volunteer firefighters) VOLUNTEER FIREFIGHTERS -- Service Award Programs (content of proposition to establish); …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1Mid-Hudson Library System – Procurement (2016M-261)
… regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library System is governed by a … approximately $3.5 million. Key Finding The Library System does not verify that a vendor's quote is in agreement with … The Library System's purchasing policy does not address what internal procedures to use for purchases that do not …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Local Sales Tax Collections up 10.2% in Third Quarter of 2022
… business travel remains well below pre-pandemic levels. Broadway attendance continues to grow, rising above 90% of … Glens Falls had the strongest year-over-year increase at 30.8%, followed by Saratoga Springs (24.3%) and Johnstown …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022Opinion 2002-3
… recreational facilities such as a playground and swimming pool. You ask whether a town board may expand the activities … recreational facilities such as a playground and swimming pool. Any town bordering upon or containing within its … recreational facilities, such as a playground or swimming pool, as part of a public dock district (but see Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Preferred Source Contracting (Follow-Up)
… of the five recommendations included in our initial audit report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York State’s Preferred … we identified in the initial audit. We found the initial report’s three recommendations to OGS were all implemented. …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followLake Mohegan Fire District – Procurement (2026M-31)
… an economical manner while allowing interested vendors a fair and equal opportunity to compete. During the audit … help ensure that goods and services are obtained through fair and competitive processes. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/10/lake-mohegan-fire-district-procurement-2026m-31Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… that provides full-day preschool special education programs and half-day preschool special education programs, collectively referred to as SED Programs, to … to the Institutes’ CFRs and reimbursement rates. Work with Institutes officials to help ensure their proper …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOversight of Homeless Shelters (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters (Report 2015-S-23 ). Background The … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followThe Child School – Compliance With the Reimbursable Cost Manual
… and Center - Compliance With the Reimbursable Cost Manual (2012-S-20) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualOpinion 88-70
… of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v Connally , 68 …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Town of Hornellsville – Financial Management (2025M-102)
… 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of … increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Town of Wawayanda – Financial Operations (2024M-160)
… financial operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Jackson Child Development Center, Inc. (JCDC) on its … entity’s Universal Pre-K (UPK) program. This affiliate—Jackson Children Services (JCS), a for-profit related-party … To determine whether the costs reported by Jackson Child Development Center Inc JCDC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualProject Tracking Systems and Economic Assistance Program Evaluations
… to promote a vigorous and growing State economy; encourage business investment and job creation; and support diverse, prosperous local economies across New York State through the efficient use of loans, grants, … mission. Key Findings With few exceptions, such as the film tax credit programs, ESD does not evaluate its economic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsTown of New Baltimore – Procurement Practices (2013M-203)
… Town of New Baltimore is located in Greene County and has a population of approximately 3,370. The Town is governed by … $1.68 million. Key Findings The Board did not ensure that Town officials followed statutory bidding requirements … Town officials stated that items were purchased through State or County contract but they did not confirm that they …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Comptroller DiNapoli Releases School Audits
… 2014-15, total revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve … segregating duties so that no individual controls all phases of a transaction. They also provide increased …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… NYKK0004 Appropriations Due To and Not Due To Lapse Report The NYKK0004 Appropriations Due To and Not Due To Lapse report is made available to agencies through … review the NYKK0004 to ensure that appropriations are NOT erroneously lapsed . Appropriations appearing on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reports