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DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Thomas P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 million, or $437 million less than … was widespread around the state, ranging from a drop of 19.5 percent in Westchester County to a 41.5 percent … to $196 million in lost revenues for a single month. One major influence is consumers’ online spending, now largely …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayTown of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations … 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. … Assessments’ water function duties. The Comptroller did not record biannual water billings in the water receivable …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Hebron – Fiscal Oversight (2015M-59)
… January 31, 2015. Background The Town of Hebron is located in Washington County and has a population of approximately … that checks are signed only by the Town Supervisor or, in his absence, the Deputy Supervisor, as required by …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Town of Goshen – Police Payroll (2014M-244)
… April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of approximately … records maintained at the Department did not match those in the Town payroll register. Key Recommendations Ensure that … monitored and periodically reconciled with those in the central payroll register. … The purpose of our audit …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Knox – Internal Controls Over Payroll (2014M-35)
… August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Harmony – Justice Court (2014M-004)
… to the Board for audit in December 2012 and that no errors or omissions were found. However, there was no indication of … that 10 of the 20 cases tested had been either dismissed or paid, and one case was still pending. The Justice could … to ensure that tickets are properly reported as paid, or enforced in a timely manner. … The purpose of our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… risk areas in the Court software (such as the ability to change records of receipt numbers) and develop compensating …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Town of Kiantone – Town Clerk (2014M-273)
… in a timely manner. The Clerk did not prepare monthly bank reconciliations and accountabilities. The Board did not … 2013 and 2014 collection periods. Deposit all money in the bank in a timely manner. Prepare monthly bank reconciliations and accountabilities. Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Collection and Use of the Motor Vehicle Law Enforcement Fee
… (Division) and the Division of State Police (State Police) have ensured that such revenue was spent appropriately. The … fully staffed and since 2008 the unit has not purchased any new equipment. According to the State Police Annual Motor …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeTown of Wright – Financial Operations (2014M-277)
The purpose of our audit was to review the Towns budget planning and financial management for the period January 1 2013 through June 30 2014
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … approximately $1.97 million. Key Findings The Town could not provide a Board resolution that properly established the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … reasonable levels of fund balance to be maintained in each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Middlefield – Budgeting (2015M-109)
… the Board’s practices regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 … The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. The Town is … The Board consistently adopted unrealistic budgets and relied on one-time revenues to fund operations. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of York – Budgeting and Financial Oversight (2014M-181)
… December 12, 2013. Background The Town of York is located in Livingston County and is governed by an elected Town Board … or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not always adopt …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Mamakating – Records and Reports (2015M-164)
… the Town’s recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. … Town Board. The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford … these disbursements totaling $96,586, three of which were to Library employees. While the majority of these 100 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Berne – Procurement (2014M-147)
The purpose of our audit was to evaluate internal controls over the Towns purchasing practices for the period January 1 2013 through February 28 2014
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Opinion 91-50
… or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local Government … ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State Finance Law. Section 139(3) permits a contractor to withdraw all or any part of amounts retained by the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50