Search
Long 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
Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you correctly report elected and appointed officials to NYSLRS
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesCity of Olean – Budget Review (B17-1-3)
… potentially contribute to a depletion of the general fund balance within three to five years. The City appropriated $600,000 of fund balance to offset general fund expenditures in 2017-18, all … recurring revenue sources rather than appropriated fund balance. Develop and adopt a fund balance policy to guide the …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3IT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … 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 Building Construction Site Safety (Follow-Up)
… in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About the … for regulating the safe and lawful use of buildings and construction sites to promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and subcontractors to …
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
… tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023DiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… Sheriff’s Department found she misappropriated more than $10,000 in court fees, said State Comptroller Thomas P. … Lisa Dillon, 36, of Norwood, paid full restitution of $10,044 and was sentenced to pay an additional $1,000 fine for … audits and investigations have led to more than 140 arrests and more than $37 million in restitutions since 2011. …
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)
… and one town in Broome County. The District is governed by a seven-member Board of Education. The District operates one … not include provisions for the use of reserves, including how and when disbursements should be made or optimal or … reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of Chemical Dependence Residential Services (Follow-Up)
… audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . About the Program The Office of Addiction Services and Supports (OASAS) oversees one of the largest … prevention, treatment, and recovery programs providing services for over 680,000 New Yorkers each year, including …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… system in an adequately ventilated or climate-controlled area that is protected from unauthorized access. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… where they remained until 2019. "Taxpayers want to know how their taxes compare to other municipalities and whether … highest tax rates at $17.46 per $1,000 of full property value. City tax rates were twice as high as those in villages and nearly three times higher than …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesStatewide Local Sales Tax Collections Up More Than 21 Percent
… fourth consecutive month that collections exceeded 2020 results, State Comptroller Thomas P. DiNapoli announced … fourth consecutive month that collections exceeded 2020 results State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentTown 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 … January 1, 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a … Town of Hanover Town Supervisor and Town Clerk Operations 2013M40 …
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)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Classification of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds … 20,252,155 79,834,989 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… To determine whether the Department of State (Department) is complying with Executive Order 95 (EO 95), including … (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the period … publishable State data that it maintains. Therefore, there is limited assurance the Department provided a complete …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… The former treasurer of the Bolivar Volunteer Fire Department was … began working at the fire department in 2014 and served as treasurer from January through September 2016, when she … The former treasurer of the Bolivar Volunteer Fire Department was …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsSelected Aspects of the Motor Carrier Safety Assistance Program
… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The … of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… the Town was not in compliance with payroll tax filing or payment requirements for Federal and State liabilities. The … complies with all Federal and State payroll filing and payment requirements in a timely manner. Prepare and file the …
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)
… of the two recommendations included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2020-S-11 ). About the Program State government … of the two recommendations included in our initial audit report Compliance With Executive Order 95 Open Data Report …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-follow