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City of Troy – Budget Review (B5-15-22)
… fund for the years ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that … for equipment and capital outlay. Appropriations for debt service payments for debt that the City has not issues are … operating budgets. Review the appropriations for debt service payments and take appropriate action. Be mindful of …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Southside Academy Charter School – Board Oversight (2013M-318)
… was to examine the School’s relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Nassau County. Oversight of School operations is provided by the Board of Trustees which includes six members including the Board Chairman. The School’s 2011-12 … annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School also paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsSchool Tax Relief (STAR) Program (2012-MS-6)
… review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. … Tax Law provides a partial exemption from school taxes for most owner-occupied, primary residences. Property owners are eligible for one exemption for a primary residence only. Local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6City of Yonkers – Budget Review (B17-6-11)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently comprised of seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… review the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to … highway fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, … The Town has applied its substantial revenues from wind power to reducing the taxpayers’ burden and increasing …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… to maintain or developed long-term financial and capital plans. As a result, the Board has adopted budgets that were … at year end. Develop long-term financial and capital plans. Adopt balanced budgets with realistic estimates of … Establish IT policies related to acceptable use (including internet and email), data backups, online banking, disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Village of Pulaski – Selected Village Operations (2013M-142)
… plan and back-up copies of data are not stored in a secure off-site location. Key Recommendations Ensure that due care is taken to adhere to all statutory requirements as they … electronic data in an environmentally and physically secure off-site location. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142City of Newburgh – Budget Review (B6-13-21)
… includes $2 million of anticipated revenues from the sale of tax acquired property. We have not been provided … specifically the largest property which is listed for sale at $1 million. If these properties are not sold within …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21State Agencies Bulletin No. 1420
… To inform agencies of the new process for online payroll certification. Affected Agencies All agencies are required to … 10/20/2015. Background The current manual agency payroll certification process requires each agency to submit a paper … paper process. OSC Actions OSC has developed a new Payroll Certification page in PayServ, which agencies can use to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationTown of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… and $383,957, respectively. Key Findings Although the former Director properly accounted for some Department funds, … with the Center’s operations. The day before the former Director officially retired, $21,526 of unsecured cash … $17,523 would be remitted to the Town Comptroller. The former Director opened an unauthorized bank account in 2004 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… to a deficit of $10.5 million. Between 2008 and 2011, the residential garbage district fund made 17 cash advances to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsCity of Newburgh -- Budget Review (B18-6-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background … City of Newburgh Budget Review B18612 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the … foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key Findings The Board did not … receipt and disbursement of FFI tax. We identified $27,738 in questionable disbursements that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsComptroller DiNapoli Releases Municipal Audits
… been unnecessary and/or an improper use of district money. Lake Champlain–Lake George Regional Planning Board – Governance Over Loan Operations (Clinton County) The Lake Champlain–Lake George Regional Planning Board (RPB) did …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Ancram – … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-330
… notify agencies of OSC’s automatic processing of the April 2022 Retroactive UCS Uniform and Equipment Allowance (Uniform … Affected Employees: Employees who received a June 2022 and/or December 2022 Uniform Allowance or Blazer payment are affected. … notify agencies of OSCs automatic processing of the April 2022 Retroactive UCS Uniform and Equipment Allowance Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-andComptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Central Valley School … School , Trumansburg Central School District and the Wappingers Central School District . “In an era of limited … district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- … Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and …
https://www.osc.ny.gov/legal-opinions/opinion-92-53