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City of Olean – Budget Review (B17-1-3)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … ability to pay any liabilities that could arise from contract agreements settled during 2017-18 is diminished. The …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or … necessary. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or … and the optimal or targeted funding and using of reserve funds. … Cincinnatus Central School District Fund Balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of Building Construction Site Safety (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About the Program The New …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or … City sales taxes, according to a report released today by State Comptroller Thomas P. DiNapoli. “Growth in local sales … results for the counties and cities in the rest of the state (2.4%). Growth in the city’s collections, which …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Oversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … OASAS completing recertification reviews before their due date. In addition, OASAS did not always conduct appropriate …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… payroll tax filing or payment requirements for Federal and State liabilities. The Board did not ensure that the … Ensure that the Supervisor complies with all Federal and State payroll filing and payment requirements in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Compliance With Executive Order 95 (Open Data) (Follow-Up)
… 95 (Open Data) (Report 2020-S-11 ). About the Program State government entities possess large amounts of valuable … for the collection and public dissemination of publishable State data maintained by covered State entities (generally those headed by individuals who are …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… percent over 2018, according to a report released today by State Comptroller Thomas P. DiNapoli. Annual property tax … independent authority to levy property taxes in New York State. These include counties, cities, towns, villages, … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesOpinion 90-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Powers and Duties (consent to fire protection contract) FIRE DEPARTMENT -- Villages (distinguished from … Office to render opinions on matters arising under the State Constitution or the various statutes which define the …
https://www.osc.ny.gov/legal-opinions/opinion-90-19West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCharlotte Valley Central School District - Budget Review (B4-15-6)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Student Achievement Program
… education and civic engagement set the stage for our youth to achieve great things." – Thomas P. DiNapoli Each year … and Moving-Up Ceremonies is now closed We would like to thank all participating schools and students. The Comptroller is honored to acknowledge New York State's future leaders! If you need …
https://www.osc.ny.gov/student-achievementRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization … not file required annual written financial reports to the membership or semi-annual written financial reports to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. … elected members. The District’s budget totaled $330,888 for the 2013 fiscal year. Key Findings We found that, while … filed the District’s annual update documents (AUDs) late for the past five years and they failed to complete monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Background The Crittenden Volunteer Fire Department, Inc., is a volunteer organization that provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsTown of Lockport – Justice Court (2018M-36)
… fines and fees were properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket … and corrective action taken. Ensure a current and accurate list of all bail held and disbursed is maintained and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic budgets that were structurally …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290More About This Retirement Plan – State Police Plan
… Retirement System (PFRS) covered by the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) … benefits are provided by Section 381-b of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. This publication applies only to members …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planState Agencies Bulletin No. 858
… Entry using earn code FRB. Only Social Security, Medicare, State and Local taxes will be withheld. “Fringe Benefit” and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008Town of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142