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Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State

… in that region. The Office of Cannabis Management (OCM) maintains a list of operational adult use cannabis …

https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-state

Town of Allen – Town Clerk Collections (2024M-120)

… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town … as required. In addition, the Clerk collected proceeds from the sale of culvert pipes to residents, but the Highway …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Carthage Central School District - Financial Condition (2018M-93)

… Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double the statutory … officials underestimated Impact Aid revenues by an average of $5.9 million (68 percent) each year from 2014-15 to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93

2018 Financial Condition Report – 2018 Financial Condition Report

… Message from the Comptroller I am pleased to present the State of New …

https://www.osc.ny.gov/reports/finance/2018-fcr

Leaves of Absence – State Police Plan

… service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves … credit for sick leave at half pay. Workers’ Compensation You will usually receive up to one year of service credit for … secure contact form . Please include the approximate dates you were on leave and copies of any documentation you have …

https://www.osc.ny.gov/retirement/publications/1518/leaves-absence

Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

… 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/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1

Patchogue-Medford Union Free School District – Budget Review (B7-15-1)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1

Fabius-Pompey Central School District – Budget Review (B3-15-9)

… 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/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9

Richfield Springs Central School District – Financial Condition (2014M-83)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … which is governed by an elected five-member Board of Education, operates one educational facility with … Key Recommendations Continue to monitor the availability of fund balance to finance operations and seek alternative …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83

Patchogue-Medford Union Free School District – Budget Review (B7-14-2)

… 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/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2

Chenango Valley Central School District – Budget Review (B4-15-8)

… 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/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8

Village 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 … water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

Beacon City School District – Budget Review (B6-14-10)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10

Town of Maine – Justice Court Operations (2016M-358)

… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent public …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358

Little Falls City School District - Financial Condition Management (2019M-67)

… surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated … were generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Beacon City School District – Budget Review (B6-13-10)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10

Town of East Hampton – Budget Review (B7-13-17)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

City of Hudson - Payroll and Accrued Leave (2020-14)

… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… 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/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Comptroller DiNapoli Releases Municipal Audits

… following local government audits have been issued. Town of Chateaugay – Real Property Tax Exemption Administration (Franklin County) Of the 224 granted exemptions reviewed (approximately $6.2 million of assessed value), 136 exemptions (61 percent), …

https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0