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Town of Holland - Real Property Tax Exemptions (2018M-232)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/holland.pdfTown of Elba - Real Property Tax Exemptions (2018M-261)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/elba.pdfTown of Eden - Real Property Tax Exemptions (2018M-231)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/eden.pdfAccounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfTown of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … of the liability could significantly impact the Town’s real property tax levy or the current level of services …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Central Islip Union Free School District – Financial Management (2013M-380)
… appropriated unexpended surplus funds each year (exceeding a combined $13.2 million over the five-year period) to help … the real property tax levy by more than $6.6 million, a 9 percent increase. Key Recommendations Develop and adopt … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Chautauqua – Fiscal Stress (2013M-220)
… 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of … the general town-wide fund experienced operating deficits in the 2010, 2011, and 2012 fiscal years. Consequently, the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Village of Liberty – Financial Condition (2013M-109)
… Board’s adopted budgets were based on accounting records with discrepancies because the Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Wayne Central School District – Financial Management (2012M-229)
Wayne Central School District Financial Management 2012M229
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… leasing those properties and creating jobs. The Agency does not have a process in place to adequately monitor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectOswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397North Colonie Central School District – Claims Processing (2013M-9)
… ordered prior to payment. We randomly selected 45 claims from all funds totaling $60,051 during our audit period and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Hammondsport Central School District – Multiyear Planning (2024M-54)
… of information required by the Board’s reserve policy and best practices. Specifically, the annual reserve and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54DiNapoli Honors Community Leaders During Italian Heritage Celebration
… New York State Comptroller Thomas P. DiNapoli hosted a reception in … in Tuckahoe, N.Y. DiNapoli honored five Italian-Americans for their contributions to New York: David Anthony Pope, …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationManagement of Internal Controls
… (CNSE). The Research Foundation of the State University of New York (Research Foundation) and the UAlbany Foundation are … University of New York at Albany - Nanotechnology (2010-S-4) … To determine if the Board of Directors of the Fuller …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsWindows Domain Administration and Management (Follow-Up)
… in our initial audit report, Windows Domain Administration and Management (Report 2022-S-19 ). About the Program ITS … statewide IT strategic direction, directs IT policy, and delivers centralized IT products and services that support the mission of the State. ITS …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followOpinion 88-32
… names, public office addresses, titles and salaries of its officers and employees (Public Officers Law, §87[3]), a town board could determine to …
https://www.osc.ny.gov/legal-opinions/opinion-88-32State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … adopt realistic budgets and did not properly manage fund balance and reserves. The board and district officials … committee receives or how they are reviewed. The district’s budgeting practice of overestimating appropriations …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… levels and contribute to non-property tax upside in FY 2022. “At the same time, the restart of the Program to … Gap (PEG) may generate nearly $2 billion in savings in FY 2022 and FY 2023. The majority of savings come from … city to generate a projected surplus of $3.7 billion in FY 2022. “While outyear budget gaps will average more than $2.6 …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (CRF or the Fund) has created a $2 billion strategic …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investments