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North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … budget for the 2015-16 fiscal year totaled approximately $2.1 million. Key Findings From fiscal years 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingShelter Island Union Free School District –Financial Condition (2014M-132)
… December 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island … with statutory directives. … Shelter Island Union Free School District Financial Condition 2014M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… central treasurer receives supporting documentation for all activity fund cash receipts that are remitted to her for … in a timely manner to determine the profitability of all fundraising activities. Ensure that student treasurers maintain independent ledgers showing all receipts and disbursements. … Canajoharie Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWaverly Central School District – Financial Condition (2013M-148)
… the amount available to appropriate. However, very little of the planned amount was used because, for the same …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135NY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… foundation ranked the New York State Common Retirement Fund as the fourth best-funded retirement system among states: "The financial health of our state pension fund is very strong, as validated once again by the …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topLong Beach City School District – Financial Management (2023M-147)
… [read complete report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of … in the District’s response. … Determine whether the Long Beach City School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
https://www.osc.ny.gov/files/local-government/data/pdf/2001orptbook.pdfCapital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdfDiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… The economy of New York’s Finger Lakes region has been … provide an economic advantage for industry. The region was awarded $500 million under the state’s Upstate … remains a problem in many rural areas and Rochester where more than half of all children are living below the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesEDSS - Revenue Contract / Amendment Help
… that Revenue Contract through EDSS. How will I know which documents to attach to support my Revenue Contract / … Acrobat User Guide . Should I upload password protected documents? No. Electronic PDF documents must be submitted to OSC without security, …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… law requiring boaters to use inspection stations, and each year Adirondack waters and communities pay the price. Every year we find additional costly and sometimes permanent … causing an estimated $500 million in economic losses each year, 80 percent of which affects commercial and sport …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesOpinion 99-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties (authority to make a gift of moneys to … benefit corporations (General Municipal Law, §§852, 856[2]). 1 It is a general rule that public benefit …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Administration 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.pdfTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit, town, sempronius
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sempronius-town-2023-66.pdfTown 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.pdfThe 80/20 Housing Program
To determine whether housing developers participating in the Housing Finance Agencys 8020 Program complied with Program requirements regarding the number of d
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-program