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DiNapoli: 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-taxesTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and … 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… six of the 20 checks we tested, totaling $3,316, did not have sufficient documentation. Although DIA officials … or bills attached to the claims, taxpayers do not have any assurance that these monies were used for valid …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252State Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… he lost a check,” said State Comptroller DiNapoli. “Due to my office’s investigation and my partnership with Rockland … held accountable for his actions. My office will continue to protect the pension system from fraud.” Rockland County … commend the hard work of our State partners in continuing to protect Rockland residents from fraud and abuse." Ricardy …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims … The following actions and remedies may be available to the body or official responsible for auditing claims: If … approved the claim. The official should contact the vendor to request a more detailed claim and to educate the vendor on …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCity of Newburgh – Budget Review (B6-13-21)
… budget includes $2 million of anticipated revenues from the sale of tax acquired property. We have not been … assessed values of the properties or the required approval from the Environmental Protection Agency regarding the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the County and internal … controls over payroll for the period January 1, 2012 to January 31, 2013. Background Essex County is located in … records were not properly maintained. County officials have not properly limited users’ access within the …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Yonkers – Budget Review (B17-6-11)
… billion. The budget includes operating and debt service funding of $590.7 million for the Yonkers Public Schools …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Highland Central School District , Hudson City … the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and increased accountability, … district’s revenues fell short by an average of $740,000 in the general fund and $100,000 in the school lunch fund. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… to assess Fire Company controls over financial activities for the period January 1, 2012 through June 30, 2013. … Hoags Corners Fire District No. 1. The Company’s revenues for the 2012 fiscal year totaled $68,360 and operating … provide limited guidance pertaining to issuing receipts. For example, although the by-laws require timely deposits, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Industrial Development Agency (DCIDA) management practices for the period January 1, 2012 to May 31, 2013. Background … properly bill, collect and distribute the PILOT amounts for three of seven projects that required that DCIDA control …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … a thorough audit of claims before payments are made. Have an independent public accountant conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… protection and emergency services and also receives moneys from fundraising, hall rentals, donations, and foreign fire … Company officials did not maintain appropriate records from fundraising activities. As a result, Company officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… card company electronically debited the payments directly from the District’s bank account. The District does not have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. Background The Town of Pittstown is … audit the books and records of the Supervisor, which could have made them aware of differences between cash accounts and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department … through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and overpaid one employee … water board and water authority finances are commingled to the extent that there is no clear division between the two …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Germantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … for the period, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of each ensuing … it to circumvent the statutory limits. District officials have exceeded the 4 percent fund balance limit by an average …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic … purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… paper or Bond Anticipation Notes (BANs). Click here to download the table below as a Microsoft Excel file . SFS … are paid off with the invested proceeds. 36321 Payments to Escrow Agents Refund Return of revenue to escrow agents. 36331 SWAP Termination Effective Proceeds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceeds