Search

DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds

… New York State Comptroller Thomas P. DiNapoli announced today his … DiNapoli's office has audited and approved 5.1 million state refunds totaling $4.7 billion. More than 368,000 … getting a fair deal.” DiNapoli’s office audits New York state bills prior to payment, including personal income tax …

https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refunds

North Shore Central School District – Fuel Inventory (2017M-89)

… showing the total gallons dispensed to date, officials do not have sufficient information to ensure that the log is … inventory, and fuel purchased, delivered, dispensed and on hand. Ensure that the fuel supplies are periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89

Wyandanch Union Free School District – Budget Review (B23-7-1)

… years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Adirondack Central School District – Financial Condition (2016M-184)

… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)

… officials have not identified opportunities to reduce student transportation cost by performing appropriate … of the cafeteria fund and establish a plan to repay the loan from the general fund or reduce this liability to an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and

Town of Shandaken – Payroll (2013M-201)

… The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is governed by … $5,538 that she was not authorized to receive and paid her husband, a Highway Department employee, $1,800 that he was …

https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201

Town of Riverhead – Allocation of Administrative Costs (2012M-247)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is … by some Town operations funded by the general fund to other departments and districts accounted for in other …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247

Village of Washingtonville – Financial Condition (2013M-346)

… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended for many line items and in total for the …

https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346

Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits

… Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is …

https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template

Village of Liberty – Financial Condition (2013M-109)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …

https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109

V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance

… associated with its agency. Department is required on all operating statement transactions. It is considered a … to agencies/entities to keep the values unique across the State. Each agency/entity has been assigned three unique … and is organized in the following manner: Level 1: Total State Level 2: Branch of Government Level 3: Constitutional …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agencies

State Comptroller DiNapoli Releases School District Audits

… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … kept the money from being productively used or invested to earn additional revenue. Complete bank reconciliations …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15

Real 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 governments and school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter 97 …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller

Wellsville Central School District – Financial Management (2017M-159)

… from $1.5 million to nearly $3 million. District officials have allowed the unemployment reserve balance to accumulate to an excessive level and have not used funds from the retirement contribution reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159

Orleans County – Department of Social Services (2012M-222)

… income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance every … six months. However, we were unable to determine if child care was only provided when the client was at work or school …

https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222

Comptroller DiNapoli Releases School Audits

… reasonable budgets that included realistic estimates based on historical or known trends, the district relied on the appropriation of fund balance to finance recurring … ensuing year’s budgeted appropriations. District officials have developed a multiyear financial plan to address current …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0

Opinion 89-63

… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City …

https://www.osc.ny.gov/legal-opinions/opinion-89-63