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Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111DiNapoli Releases August Cash Report
… tax collections were $355.6 million higher than the latest projections and $1.3 billion over initial projections … balance of just under $9.5 billion, $580 million over the latest Financial Plan projection. Other findings from the … from the previous year and $28.9 million higher than the latest projections. Business taxes and other tax receipts …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportOpinion 88-32
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to … A town board may determine to place an advertisement in a newspaper for the purpose of informing the public of the … it is a proper town expense to publish an advertisement in a local newspaper stating the name, phone number, address …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Boom or Bust? Federal Relief Aid and Local Government Finances in New York State
Boom or Bust? Federal Relief Aid and Local Government Finances in New York State
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-cliffs.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. The district … taxpayers were taxed more than necessary. The district, on average, annually over-estimated appropriations by $3.2 …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0XII.6.B Land Acquisition Payments – XII. Expenditures
… at an agreed upon price, or involuntarily, pursuant to the New York State Eminent Domain Procedure Law. Whether … Claims resolves the matter. This section informs agencies how to: (i) obtain a Special Use Vendor ID and a ChartField 3 … specifies the documentation agencies acquiring land must submit to OSC to support the land acquisition and provides a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… programming. Greater transparency should lead to improved dialogue on whether vendors are providing cost-effective … of the rationale for the city’s choices and encourage dialogue on the most cost-effective means of delivering …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019DiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… financial formulas in their analyses from 2012 until 2021. For example, its analysis mistakenly overstated the …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… facilitates the return of vacant, abandoned, underutilized and tax-delinquent properties to productive use. Property … records did not always contain work-in-progress status and an activity history was not retained for each. Key … Recommendations Monitor enforcement mortgage properties and communicate with buyers before the 12-month expected …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesDiNapoli Announces State Contract & Payment Actions for October 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public authorities and audits all state payments. … playing field is level and taxpayers get the best value for their money. The independent audits ensure payments are …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014Asylum Seeker Spending Report
… are not yet final. The largest spending is for payments to NYC Health + Hospitals (H+H) to operate Humanitarian …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportComptroller DiNapoli Releases School Audits
… District – Budgeting (Sullivan County) Budget estimates for revenues and expenditures have not been aligned with … School District – Financial Condition (Orange County) For fiscal years 2010-11 through 2012-13, district officials … from $16.5 million in 2010-11 to $10.3 million in 2012-13. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … or establish sound policies and procedures related to credit card usage and did not provide sufficient oversight … expenditures. The treasurer paid credit card claims prior to board approval. City of Salamanca – Selected Financial …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsTown of Chautauqua – Fiscal Stress (2013M-220)
… The Board aggregately over-estimated revenues for mortgage tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Central Islip Union Free School District – Financial Management (2013M-380)
… Although the Board appropriated unexpended surplus funds each year (exceeding a combined $13.2 million over the … the District’s accumulated unexpended surplus funds exceeded the amount allowed by statute in each of the … that result in the appropriating unexpended surplus funds that will not be used to fund the next year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Wayne Central School District – Financial Management (2012M-229)
… million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Candor – Fund Balances (2014M-157)
… 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of surplus … total interest earned; permitted uses of excess reserve funds; or an analysis of the projected needs of reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Freeport Union Free School District – Financial Management (2024M-49)
… maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… will audit the Hempstead Industrial Development Agency and Valley Stream Union Free School District 30. The audits will … Solages, Nassau County Comptroller George Maragos and Valley Stream Mayor Edwin Fare, have brought the concerns of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-project