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Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the … foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key Findings The Board did not … receipt and disbursement of FFI tax. We identified $27,738 in questionable disbursements that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… April 30, 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected five-member Board of Fire … to members of the District’s fire department in excess of $26,000, including the payment of personal expenses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSullivan County – County Jail Operations (2013M-33)
… of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, … In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal year, or 5.5 … 2011. Every county in NYS is required by law to maintain a jail. The County’s jail was constructed in 1909 with 37 cells …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Cooperative Information Technology Services (2012MR-1)
… Intermunicipal cooperation for certain IT services is also occurring in Broome and Tompkins Counties. Additional …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Town of LeRay – Justice Court (S9-14-5)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … Ensure that bank reconciliations are being completed for all Court bank accounts when monthly bank statements are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. … entered into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of … who recused himself from voting because he is also the Foundation’s Executive Director. The compact does not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Village of Pulaski – Selected Village Operations (2013M-142)
… to January 31, 2013. Background The Village of Pulaski is located in Oswego County and has approximately 2,400 residents. The Village is governed by an elected Board of Trustees which comprises a … and back-up copies of data are not stored in a secure off-site location. Key Recommendations Ensure that due care is …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Purpose of Audit The purpose of our audit was to review the processes … members, is the legislative body responsible for the general management and control of the Town’s financial and … reports and annually audit, or retain an independent auditor to audit, the Supervisor’s books and records. Consult …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Catskill – Financial Condition (2014M-134)
… 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The … 2013, the Village reported expenditures of $4.2 million in its general fund, $1.1 million in its water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Bridgewater – Financial Operations (2013M-309)
… through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 residents. The Town Board is the legislative body responsible for managing Town … Ensure that a separate set of accounting records is maintained for each fund. Periodically review the work of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bemus Point … district’s retiree health insurance reserve with $444,545 is not a legally permissible reserve. Currently, there is no … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… P. DiNapoli released the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put forward his first budget proposal as New York City … P DiNapoli released the following statement on Mayor Adams preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planCost-Saving Ideas: Legal Requirements
… 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the … agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other … 96-d allows a local government, in conjunction with a "bank, trust company or national bank," to submit an …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… , Village of Monticello , Pearl River Fire District and the Village of Sleepy Hollow. "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… of the Budget (DOB) in the 30-day amendments to the SFY 2026-27 Executive Budget financial plan, according to the March State Cash Report released today by New York State Comptroller Thomas P. … Benefit Trust for a total of $2.2 billion. March Cash Report …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Adult-Use Cannabis (AUC)
… log into the Statewide Financial System (SFS) Vendor Self-Service Portal and update the location code to OSCAUCDIST. If you do not have a SFS Vendor Self-Service account, contact the SFS Helpdesk at 855-233-8363 or … Cannabis Products Tax Tax Law Section 496-a Returns to be secret [pdf] Section 496-b Administration provisions of …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucMember Contributions – Legacy Reporting
… Code (IRC). Federal income tax on these contributions is deferred until they are distributed. These contributions … payroll processing for Section 414(h): Participation is mandatory for all employers, for ERS members in Tiers 3 through 6, and is not available to all Tier 1 and 2 members. Contributions …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsComptroller DiNapoli Releases School Audits
… and Reserves (Chenango County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the statutory limit for two out of the last three years. Furthermore, district … reserve funds. By accumulating funds without a clear plan for the future intended use, tax levies were higher than …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOpinion 96-10
… on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Industrial Development Agency Board Governance (2017-MS-1)
Industrial Development Agency Board Governance 2017MS1
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1