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Village of Middleburgh – Fiscal Operations (2013M-10)
… of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village Board. The Village’s annual budget for the 2011–12 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Morehouse – Records and Reports (2021M-182)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… for the effective management of operations and, as a result, the City lost its credit rating. The City … did not have financial information available to develop a multiyear or capital plan. City officials did not establish … Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96State Comptroller DiNapoli Releases School District Audits
… officials did not follow their investment policy. As a result, officials did not maximize interest earnings for … options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings … by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTown of New Albion – Justice Court Operations (2014M-161)
… late and a check that was substituted for $53 collected in cash. Key Recommendations Prepare a monthly accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161City of Little Falls – Financial Condition (2021M-54)
… rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to accurately assess …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Cohoes Public Library – Governance and Operations (2015M-259)
… that include complete budget-to-actual information, cash balances and all budget lines, revenues and …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259State Comptroller DiNapoli Releases School District Audits
… terms of the agreements. Tioga Central School District – Cash Management (Tioga County) Interest earnings were not …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1DeRuyter Central School District – Financial Condition (2015M-119)
… limit, to meet the District’s needs and provide sufficient cash flow. Develop and regularly update a realistic multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Moravia Central School District – Cafeteria Operations (2016M-4)
… monitoring the MPLH and using existing production records. Establish procedures to ensure cash receipts are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Ticonderoga Central School District – Financial Condition (2013M-154)
… surplus fund balance of $384,362. To meet short-term cash flow needs, the District borrowed $1.1 million at the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Crown Point Fire District – Board Oversight (2024M-29)
… of collection and disbursement details for three months; cash balances for two months; and bank reconciliations, bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… These monthly sales tax collections are from the cash distributions made to counties and tax-imposing cities …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearDiNapoli: Local Sales Tax Collections Nearly Flat in July
… York City’s collections totaled $768 million, a decrease of 1.2%, or $9.1 million, compared to the same time last year. County and city collections in the rest of the state totaled $946 million, an increase of 1.2%. 40 of 57 counties experienced year-over-year …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyDiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustTown of Summit – Town Clerk (2024M-51)
… Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit … procedures serve to document the status of money held by the clerk and enable the clerk to verify the accuracy of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51DiNapoli: Local Sales Tax Collections Up 2.3% in October
… in statewide sales tax collections was led by New York City, buoying monthly performance after virtually flat … 4.1%, or $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $884 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberTown of Chesterfield – Town Clerk (2024M-110)
… and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts discussed. As a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125