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DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… Tax collections for State Fiscal Year (SFY) 2022-23 totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of the Budget (DOB) in … position of the state remains on a solid footing, for now,” DiNapoli said. “While tax collections have exceeded …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and … P DiNapoli today announced his office completed audits of Town of Chazy Village of Freeville Village of Silver Creek …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Hancock … related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of Baldwin Union Free School District , Catskill Central School District , Cheektowaga-Sloan Union Free School District , Mechanicville City School District , Rhinebeck …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… DiNapoli said. “The sharp revenue declines in December and January, however, remind us to take nothing for granted. … payments. Consumption and use taxes rose to $17.4 billion, up $645 million, or 3.9 percent, from the previous year. … Fund) to $2 billion. To read the March cash report, go to: http://www.osc.state.ny.us/finance/cbr.htm Find out …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the city’s financial condition … Amsterdam’s unreserved fund balance fell from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The … Officials in the city of Amsterdam are unable to properly assess and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… as wasteful or personal purchases. To ensure that credit cards are used only for approved and necessary expenses, … sensible internal controls. Authorizing the Use of Credit Cards Require each credit card be authorized by the governing … writing that they understand their responsibilities. Issue cards in the names of the employees for better …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudHinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Background The Hinsdale Central School District is located in the Town of Clarksville in Allegany County and the Towns of Hinsdale, Humphrey, Ischua and Olean in Cattaraugus County. Receipts in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Hartford Central School District – Cafeteria Collections (2018M-10)
Hartford Central School District Cafeteria Collections 2018M10
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Board did not ensure that District officials implemented and enforced its policy governing the operations of the … that were remitted to the central treasurer often did not have supporting documentation. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Berkshire Union Free School District – Financial Condition (2015M-310)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which … action when necessary to avoid incurring expenditures in excess of available revenues. Develop a plan to repay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Town of Schroeppel - Financial Records and Reports (2019M-187)
… to ensure cash activity was properly accounted for and did not maintain accurate accounting records. Due to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… New York State is subject to specific accounting and administrative … New York State is subject to specific accounting and administrative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsOpinion 88-41
… FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) … of such programs with town property. This is in response to your letter concerning the expenditure of town funds for …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Town of Thompson - Board Oversight (2018M-69)
… duties and ensure that proper controls were in place over cash receipts and disbursements. The Comptroller did not …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Objective Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain … underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in … as of May 31, 2017. The general, water and sewer fund all experienced cash flow issues due to the sewer fund’s …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… totaling $168,491. For five collections totaling $6,879, sales tax totaling $473 was not set aside for remittance to … and disbursements. Collect and remit applicable State sales tax. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Town of Lindley – Justice Court (2017M-270)
… Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Tuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Total Spending – 2023 Financial Condition Report
… on public health and education represents 70.1 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spending