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Local Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… Local sales tax collections in New York state increased by 9.2% in January compared to the same month in 2022, according to an analysis released today by State … Local sales tax collections in New York state increased by 92 in January compared to the same month in 2022 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The … five-member Town Board which comprises the Town Supervisor and four Board members. The Town’s 2012 fiscal year budget … payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting data changes …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. … Village of Hoosick Falls Internal Controls Over Selected Operations 2013M1 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Iroquois Central School District - Financial Management (2018M-102)
… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, … and District officials did not prepare an annual report of reserves, as required by the District’s policy. The … Adopt budgets with realistic, transparent estimates of appropriations and appropriated fund balance. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… . We reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed … lacked receipt acknowledgments but never reported these to the Board. Key Recommendations Perform a thorough, … contracts and/or bids. Report all claims audit findings to the Board. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Otego-Unadilla Central School District – Information Technology (2021M-178)
… In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… Board of Directors (Board) properly approved and monitored projects. Key Finding While the Board properly approved and monitored projects in accordance with standard project procedures, it did not set clear and specific goals when approving projects. The Board issued a total of $96.6 million of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectVillage of Arkport – Water Fund Financial Operations (2020M-45)
… action. Appendix B includes our comment on an issue raised in the Village's response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… officials provided effective oversight of the Business Office operations. Key Findings The Board and District … did not provide effective oversight of the Business Office operations. Specifically, the Board did not: Ensure … officials provided effective oversight of the Business Office operations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mWainscott Common School District - Financial Condition (2018M-237)
… appropriations by a total of more than $911,000 (11 percent) from 2015-16 through 2017-18. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237DiNapoli Announces Latest Fiscal Stress Scores
… experiencing financial hardship, it can be difficult to overcome challenges that have been years in the making. … examining their scores and using this system to determine how they can budget prudently and develop realistic long-term … For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresGovernment-Wide Financial Data – 2021 Financial Condition Report
… and expenses when the earnings process is complete (full accrual basis), as opposed to when they are actually …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Agencies Bulletin No. 2043
… code. Currently, NYSTRS bills agencies via monthly bill for prior year service credit due. This new, bi-weekly … Employer Secure Area to determine if they have a monthly bill. If an employee owes prior year arrears, the monthly bill will include the Plan Contributions (Plan Contr) and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… New York lags behind most other states in responding to the 2020 Census, ranking 38th in the country, New York State Comptroller DiNapoli said … New York lags behind most other states in responding to the 2020 Census ranking 38th in the country New York State …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsHammond Central School District – Financial Management (2024M-70)
… [read complete report – pdf] Audit Objective Determine whether the Hammond … addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated … significantly overfunded. Recommendations The audit report includes nine recommendations which, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Agency’s (GCIDA) process for evaluating, approving and monitoring projects for the period January 1, 2012 … The Board is responsible for the general management and control of GCIDA’s financial and operational affairs. According to its annual reporting, … County Industrial Development Agency Project Approval and Monitoring 2014M66 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectMessage from the Comptroller – 2023 Financial Condition Report
… support for schools, health care and other programs. At the same time, new risks to financial stability are emerging. … These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to … nation. My hope is that this Financial Condition Report can serve as a resource for New Yorkers as the State emerges …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over Town financial operations, accounting functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The … internal controls over cash receipts and disbursements to ensure that Department moneys were safeguarded. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025