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DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 3 in November compared to the same month in 2023 according to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… community-based agencies to ensure that services provided and payments made were in accordance with contractual … of nine contracts reviewed, Department officials obtained and reviewed backup documentation to verify that services … authorizing payments. Department officials did not obtain and review backup documentation for one contract with …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… by Federal grants and miscellaneous receipts. The revenue account codes listed in this chapter have been developed and … code field can also be used in conjunction with the account code, to provide a lower level of detail for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewPlattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Purpose of Audit The purpose of our audit was to examine the timeliness of the … Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an elected nine-member Board of Education, operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Nanticoke – Financial Condition Management (2017M-186)
… The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. The Town is … that include realistic estimates for expenditures. Develop and adopt a fund balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Village of Croton-on-Hudson – Payroll (2017M-200)
… whether the Village accurately paid employees’ salaries and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… of our audit was to evaluate the District’s process and procedures for the procurement of professional services … District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s … The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by local, State and federal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406South Country Central School District – Procurement (2013M-91)
… procurement for the period July 1, 2011, to January 31, 2013. Background The South Country Central School District (District) is located in … policy during the period July 1, 2011 to January 31, 2013, and found only minor issues which were discussed with … South Country Central School District Procurement 2013M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Hammondsport Central School District – Nonresident Tuition (2016M-248)
… dates when calculating tuition bills for all students. Two home districts were underbilled by $5,078 and one home district was overbilled by $638. Key Recommendations … placed at the District. Issue corrected bills to the home districts for the identified errors. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus … option and, if so, analyze whether purchasing, rather than leasing, was the more cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyVillage of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water … Village of Mayfield Water and Sewer Operations 2017M28 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Beacon City School District – Budget Review (B6-14-10)
… Purpose of Audit The purpose of our budget review was to determine … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Fabius-Pompey Central School District – Budget Review (B3-15-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Chenango Valley Central School District – Budget Review (B4-15-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Ulster – Town Assessor (2016M-361)
… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings … Transfer of Exempt Real Property forms with the county for four of eight properties that were sold. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Village of Silver Springs – Water Accountability and Billing (2015M-139)
Village of Silver Springs Water Accountability and Billing 2015M139
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Village of Nelliston – Department of Public Works Payroll (2015M-104)
… in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is governed by an elected three-member Board … timekeeping. Time cards for DPW employees showed the month and year but not the actual days that employees worked. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104