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Statewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same … from July of last year. “Last month’s impressive sales tax performance reflects this year’s strengthening economy … distributions against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to …
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
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
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
Examples from GASB Statement 34 Sample City Statement of Net Assets Proprietary Funds
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… functions. The Department also continues to identify new data sets to add to Open Data. However, the Department …
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)
… affairs. The Town’s 2012 budgeted appropriations for all funds totaled approximately $4.3 million. Key Findings An … the true financial condition of certain Town operating funds. The Clerk did not record tax and water payments when …
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)
… Key Findings We found that at least $19,107 of taxpayer funds were missing from 2010 through 2012. We also identified … that a family member was gaining access to taxpayer funds and removing them from her possession. Because the …
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
… 2015, where they remained until 2019. "Taxpayers want to know how their taxes compare to other municipalities and whether their local officials are holding the line on tax increases," DiNapoli said. "Overall, …
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)
… is governed by an elected Board of Trustees comprising a Mayor and four Trustees. The Village’s general fund … and use purchase orders which were reviewed and approved after the invoice was received. Village personnel did not … as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Opinion 95-22
… Firemen's Benevolent Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: … may not expend foreign fire insurance tax moneys to purchase exercise equipment for use generally by members … Association may expend foreign fire insurance tax moneys to purchase certain exercise equipment to be used to …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… the filing of a proper petition, initiate a proceeding to consolidate two or more sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask whether a town board may initiate a proceeding to consolidate several sewer districts on its own motion, or …
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
… general reporting guidelines for employers who participate in NYSLRS. Elected and Appointed Officials Reporting …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesCity 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 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Selected Aspects of the Motor Carrier Safety Assistance Program
… June 17, 2013. Background The Department is responsible for administering State participation in the Federal Motor … are on time. As a result, 39 percent of the certifications for out-of-service violations during our audit period were … Actively monitor carrier compliance with the requirements for certification that vehicles have been repaired. Develop …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programOpinion 90-19
… consents thereto. Section 209-d does not specify what form the required consent is to take. It has been the opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-19West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) … Key Recommendations There were no recommendations in this report. … West Sand Lake Fire District 1 Internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsState Police Bulletin No. SP-86
… automatically increase the biweekly deduction to $26.92 for dues (code 205) and agency shop fee (code 263). Note: The dues amount for Deduction Code 299 (PBA, NYS Police Inc. Special) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-86-dues-and-agency-shop-fee-increase-police-benevolent-association-new-yorkCharlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Town 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-142Town of Lockport – Justice Court (2018M-36)
… - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … could not provide an accurate monthly accountability to reconcile the Court’s cash assets and outstanding … cash on hand and on deposit in the bank should be compared to a listing of Court liabilities. Differences should be …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36