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Real Property Tax Exemptions Administration (2017-MR-4)
… to the following Towns: Callicoon , Carlisle , Chenango , Cherry Valley , Coventry , Davenport , Greene , Lisle , Meredith , …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4LaFargeville Central School District – Financial Condition (2016M-216)
LaFargeville Central School District Financial Condition 2016M216
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 10, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $73.6 million. Key … fund balance significantly exceeded the statutory limit for the last three completed fiscal years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Falconer Central School District – Financial Management (2016M-146)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $21.3 million. Key Findings For the past three fiscal years, the District overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… former sanitation supervisors for which it had no legal authority to do so, and the District, as a result, made more … The Board has not established a thorough claims audit process and improperly delegated check signing authority to all Board members. The Board, despite having no …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Hempstead – Budget Review (B7-16-4)
… of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the … $500,000 from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Campbell-Savona Central School District – Financial Condition (2015M-42)
… as planned. The District's fund balance has remained excessive. Key Recommendations Adopt budgets that include the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Woodridge – Financial Condition (2013M-172)
… improving the insulation of the highway department garage in January 2013 and changing the date of elections. …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… has administrative rights to the Village’s financial software. Therefore, she has the ability to add users, modify … Although audit logs are available through the financial software, they are not generated and reviewed by Village … to ensure that access to the IT system and financial software application is provided to a specified person based …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Currently the District has more than $1 million in a debt service reserve that District officials could not associate with any outstanding debt, and more than $1.1 million in general fund reserves … to identify the source of the money remaining in the debt service fund. Review reserves and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… approximately $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making purchases and do not enforce compliance with the Village’s procurement guidelines. Village officials do not seek competition when purchasing goods and services …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016. … by the three town boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did … wages and pay rates. Adopt policies and procedures for the cash receipts process and ensure that collections are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… Towns of North Salem and Somers in Westchester County and Carmel and Southeast in Putnam County. The District is governed by an elected seven-member Board of Education, that is responsible for the District’s general administration …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural building … granting exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s attorney …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200DiNapoli: Local Sales Tax Collections Increased by 4% in August
… Local sales tax collections in New York state grew by 4% in August compared to the same month in 2022, according to data released today by State … Local sales tax collections in New York state grew by 4 in August compared to the same month in 2022 according to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustState Agencies Bulletin No. 999
… Codes to be used on Job Data to report retirements as a result of the Retirement Incentive Program: Code Description … must be used for employees whose retirements are not a result of the Retirement Incentive Program. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… along the peninsula are Far Rockaway, Bayswater, Edgemere, Arverne, Hammels, Seaside, Rockaway Park, Belle … ranging from 73.6% in Arverne to less than 2% in Edgemere and Rockaway Park, signaling uneven economic growth … were at medium risk of experiencing disaster in an emergency event with more than two-fifths of Edgemere …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackState Comptroller DiNapoli Releases Municipal Audits
… staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the board did not ensure the fees … not always record collections in a timely manner during 2023, with an average of 40 days between the collection date … employer retirement contributions by approximately $298,100 in the main operating funds. Henrietta Fire District – …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOverview – Employer Contributions and Rates
… Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As a participating employer, your annual … benefits can be paid. To calculate your annual invoice and bill you for a portion of the cost of your employees’ …
https://www.osc.ny.gov/retirement/employers/contributions/overview