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Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultPutnam County – Court and Trust Funds (2024-C&T-2)
… are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Town of Lebanon – Justice Court (2013M-247)
… and reporting of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly bank or … report ticket dispositions to the DMV or close his bank account as required when he resigned. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Rombout Fire District is a district corporation of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by … Rombout Fire District Board Oversight of Financial Activities 2017M88 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Cheektowaga Central School District - Capital Project Management (2022M-90)
… for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … did not ensure change orders were submitted timely to the New York State Education Department (SED) for … competition through bids when required, or request quotes to provide assurance the District is receiving the lowest …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted collections … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and deposited … whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and remitted collections accurately …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Rapids Fire Company – Credit Cards (2023M-86)
… Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not … audit fire company rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Village of Suffern - Budget Review (B20-6-2)
… $12,426,613 which is $471,753 above the limit established by law. Key Recommendation In adopting the 2020-21 budget, … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… Development Agency (WCIDA) officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in compliance with the PILOT agreements? Audit Period January … officials ensured PILOTs they calculated were accurate and in compliance with the PILOT agreements. During the audit …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Town of Ripley – Town Clerk Collections (2024M-139)
… approximately $882,000 within 24 hours as required by New York State Town Law (Town Law) Section 35. Record 2023 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Perth – Conflict of Interest (2024M-142)
… Determine whether any Town of Perth Town Board Board members had prohibited interest in nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … sentence represents the first time a public official in New York State surrendered their pension as a penalty for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Hammondsport Central School District – Multiyear Planning (2024M-54)
… Determine whether Hammondsport Central School District District officials established comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 … to control expenses.” The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearState Agencies Bulletin No. 338
… Payroll Bulletin 328 (Renaming PS Queries in Preparation for the Upgrade). Effective Date Immediately Overview Payroll … Bulletin 328, issued July 1, 2002, outlined the procedures for reviewing and renaming queries so that they will be … needed immediately after the upgrade will be available for agency use. OSC Actions According to Bulletin 328, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeState Agencies Bulletin No. 1196
… Purpose To notify agencies of the 2012 processing schedule for AC-230s (Report of Check Returned for Refund or Exchange) Affected Employees To maintain the efficiency of AC-230 processing, agencies must submit AC-230s to OSC in accordance … To notify agencies of the 2012 processing schedule for AC230s Report of Check Returned for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 88-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of park land. Although we were unable to locate a court decision specifically addressing the issue of … of property as condition to issuance of permit to rebuild house on property did not relate to the purpose of the land …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 91-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … park land fee upon subdivision plat already so assessed by town) TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): When a town … payment by a developer of money in lieu of the set aside of park land pursuant to Village Law §7-730 under the …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 91-2
… and any other records and papers relating to its financial standings." The Court of Appeals has stated that "the …
https://www.osc.ny.gov/legal-opinions/opinion-91-2