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Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … members. Budgeted 2013 appropriations were $271,156 for the general fund and $672,290 for the highway fund. Key …
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)
… 2013, established an online Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. Publishable State data should include … its publishable State data, along with a proposed schedule for making the data available on Open Data. The catalogue and …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followCity of Olean – Budget Review (B1-16-2)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … provide limited flexibility. The City’s ability to pay any liabilities that could arise from contract agreements …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… pandemic period have subsided. Local officials should plan for sales tax revenue with more stable and modest growth … tax growth of 5.9% in 2023 exceeded the aggregate results for the counties and cities in the rest of the state (2.4%). … Growth in the city’s collections, which typically account for approximately two-fifths of the statewide total, was …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023IT Asset Management (2022-MS-2)
audit schools statewide IT asset management
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Oversight of Procurements and Loan Programs
… in accordance with the Public Authorities Law (Law) for the period April 1, 2012 through March 31, 2015. … housing. DANC spent $21.6 million and $15.2 million for all procurements during fiscal years 2012-13 and 2013-14, … received payments on a total of 70 loans it had awarded for various purposes, including affordable housing, business …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… by the Office of the State Comptroller and the St. Lawrence County Sheriff’s Department found she … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the … The Cincinnatus Central School District provides education to children residing in eight towns in Cortland County, five … District officials adopted budgets that included plans to use fund balance totaling almost $1.5 million between the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Statewide Local Sales Tax Collections Up More Than 21 Percent
… of New York City also saw year-over-year collections for July grow by double digits, ranging from 17.3% in Lewis … against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to local … on the regional picture of sales tax collections for the third quarter (July-September) of 2021. Table Monthly …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… which collects money for toys for local children. She covered her actions by exaggerating bank balances to the … a business document. She appeared in Bolivar Village Court and is due back in court Dec. 21 at 6 p.m. Olmstead began working at the fire …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Department of State (Department) is complying with Executive Order 95 … providing, in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Town … financial operations for the period January 1, 2011, to January 18, 2013. Background The Town of Hanover is … of the Clerk’s office. The Town Clerk and Supervisor have functions that serve as checks against one another that …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … and reports or physically secure collections, there may have been transactions that were not accounted for and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Thomas P. DiNapoli. Annual property tax levy increases have slowed significantly since 2005 and dipped below 2 … on tax increases," DiNapoli said. "Overall, municipalities have generally held property tax levy growth to below 2 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials have not established sufficient internal controls over key … along with job descriptions to ensure that users have access only to transactions within the scope of their …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Opinion 95-22
… fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … It is evident that the purchase of exercise equipment for use generally by members of the fire department does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … proceeding and provides as follows: The town board of any town may, and within 20 days after the date of filing …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Long Island Workforce Housing Act (2015-MR-4)
… report - pdf] We also released eight letter reports to the following local governments: Towns of Babylon [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine whether local governments ensured that they … requires housing developers in Nassau and Suffolk Counties to set aside 10 percent of their housing units as affordable …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Forms and Resources – Reporting Elected and Appointed Officials
… (RS2417-A) Sample This resource may help if you have questions while completing the RS2417-A. Recertification … to certify that their duties, responsibilities and hours have not changed substantially. Additional Resources … Department. This page provides links and details. If you have questions about reporting elected and appointed …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resources