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Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and … the required annual financial report with the Office of State Comptroller. The Board does authorize each claim for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25School District Physical Education Compliance (2018-MS-3)
… with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None of the … districts fully complied with PE requirements mandated by State Education Law and regulations. As a result, not all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3City of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are … reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Westchester County – Budget Review (B18-6-2)
… to $538.4 million. The County budgeted $246.6 million in State aid revenue, which may be overestimated. Four of the … by the law. Key Recommendations Monitor sales tax and State aid revenues throughout the fiscal year and make any …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… The County of Herkimer is located in central New York State and had a 2010 population of 64,519. The County is … review the DMV account and remit the balances due to the State and County. … Herkimer County Sales Tax Distributions …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Randolph Academy Union Free School District – Financial Management (2015M-248)
… District is a special act school district, created by the State Legislature in 1985, operating in the Town of Randolph … it rebills districts and agencies for services, from the State Education Department (SED) an average of 688 days after …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mEast Moriches Union Free School District -- Budget Review (B7-16-3)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… required annual financial report (AFR) with the New York State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Village of Suffern – Budget Review (B17-6-8)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Greenport – Town Clerk Operations (2017M-3)
… and did not make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide … received and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Carroll – Town Clerk (2022M-20)
… to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. For example, a … Remit collections to the Supervisor and other State agencies within the required time frames. Retain …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Village of Suffern – Budget Review (B22-6-2)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Rosendale – Justice Court (2014M-232)
… reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the Court … Take action to recover any moneys due to the Town and the State and monitor Court activities, including the segregation …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Columbia County – Court and Trust Funds (2014M-353)
… of abandoned property that were not turned over to the State Comptroller. The County Clerk’s register of moneys and … moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Annual Financial Report Filing Deadlines
… , faxed to (518) 486-3146 or mailed to Office of the State Comptroller, Data Management Unit, 110 State Street 12-8-C, Albany NY 12236. … Annual Financial …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Fire District is a district corporation of the State, distinct and separate from the Towns of Southampton … adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingNiagara Falls Water Board – Financial Management (2015M-141)
… in accordance with the governing agreements and New York State Public Authorities Law for the period January 1, 2013 … were created in 2002 by a special act of the New York State Legislature. The Water Board, which is governed by an …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… not file an accurate 2013 annual financial report with the State Comptroller. The Town improperly budgeted and allocated … presented in the annual financial report to the State Comptroller is accurate. Budget and account for sales …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… a tax relief rebate program without a special act from the State Legislature. The Supervisor reviewed and approved … Consider seeking special legislation from the State Legislature to validate the local law and the issuance …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… have not been filed since 2016, as required by New York State General Municipal Law (GML) Section 30. The Supervisor … Board with his records for audit, as required by New York State Town Law (Town Law) Section 123. The issues identified …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25