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Fallsburg Central School District – Financial Condition (2014M-33)
… The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a Justice Court with two … the audit period, the Court collected more than $1 million in fines, fees, surcharges and bail money. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… District does not have written policies or procedures to address the maintenance and monitoring of leave accrual … Recommendations Develop written policies and procedures to address employee leave accrual records. Adopt and implement a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andVillage of Ellenville – Information Technology (2014M-278)
… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a … Village officials have not designated a financial software administrator who is independent of financial recordkeeping. … data. Key Recommendations Designate an individual as the administrator of the financial software who does not perform …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of New Lisbon – Financial Oversight (2013M-12)
Town of New Lisbon Financial Oversight 2013M12
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Brighton Memorial Library – Board Oversight (2015M-116)
… failed to review the bank statements, reconciliations and investment statements. Key Recommendations Audit and approve … the private fund accounts. Develop a comprehensive written investment policy in accordance with General Municipal Law. Review bank and investment statements and their corresponding reconciliations …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, … included 10 recommendations to help officials monitor and improve the City’s financial condition. Background The … located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fBolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … Appendix B includes our comments on the issues raised in the District’s response letter. 1 Refer to the Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… report - pdf] Audit Objective Determine whether: The Board of Directors (Board) approved projects that provide for net … create and/or retain 1,034 and 1,270 full time equivalent (FTE) jobs and reported a total of 1,666 and 1,876 FTE jobs, … and assistance framework (framework) and provide a standard exemption policy. Ensure projects are approved with …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Sidney Central School District - Financial Management (2019M-243)
… Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of … and $563,862, respectively, were excessive. The District’s reported fund balances exceeded its statutory limit in all … reserve balance as of June 30, 2019, the District’s recalculated surplus fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount of property taxes billed) to the … two percent or the rate of inflation. (Individual property tax bills are based on various factors, and they may increase …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 2008-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, … of the cash value of the unused vacation time of the police commissioner upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 91-48
… however, has held that an application for a building permit and subsequent issuance thereof constitutes a … a plat, exemption form a plat or official map, license or permit must state the name, residence and the nature and …
https://www.osc.ny.gov/legal-opinions/opinion-91-48New York’s Economy and Finances in the COVID-19 Era
… Herkimer 8,246 (151) -1.8% Jefferson 13,714 (911) -6.2% Lewis 2,650 (124) -4.5% Livingston 5,774 94 1.7% Madison …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Opinion 94-29
… §1118: The fee provisions of CPLR, §8022 are applicable to appeals from orders of the Family Court in juvenile … indigent spouse, unless the Court has permitted the spouse to proceed as a "poor person". This is in reply to your inquiry in which you requested an opinion regarding …
https://www.osc.ny.gov/legal-opinions/opinion-94-29DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… The Jackson Heights area is one of New York City’s most diverse … by New York State Comptroller Thomas P. DiNapoli. “Jackson Heights’ diverse and dynamic immigrant community is the … economic success, some challenges remain. The Jackson Heights area is living proof of the positive economic and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesMuseum or Military Abandoned Property
… These items are listed on our website for 180 days. If no one comes forward to prove ownership to the property prior to or within 30 days after the listing, the museum acquires title to the property. We also list military awards, medals or decorations …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyState Comptroller DiNapoli Releases Municipal & School Audits
… totaling approximately $1.1 million despite having planned for operating deficits totaling $1.3 million. As a result, … in the general, water and sewer funds. Lastly, the budgets for the 2022-23 through 2025-26 fiscal years did not comply … auditors determined officials did not seek competition for purchases totaling $664,748. Specifically, village …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0