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DiNapoli: State Tax Collections Continue to Exceed Projections
… $30.9 billion, almost $17 billion more than received in the same period last year, spurred in part by a $13.5 billion year-to-year increase in personal income tax (PIT) receipts. Much of this change is …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… assigned to the new transaction to the extent possible. If it is not possible to use the same NYS Contract #, a NYS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… his own use. Daley pleaded guilty to petit larceny before Judge Nicholas Rissmeyer in Stratford Town Court. Since …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… activity (ECA) funds were adequately safeguarded and cash collections and disbursements were properly accounted … reserves or reduce District property taxes. Ensure that student treasurers and advisors properly account for all ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCleveland Hill Union Free School District – Financial Management (2017M-235)
… balance exceeding the 4 percent statutory limit by 13 to 16 percentage points. Four reserves totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, claims processing … on nonrecurring revenues, debt and interfund transfers to balance budgets and meet normal operating expenditures. … transfers are in compliance with the City’s charter and do not exceed fund surplus amounts. Ensure a deliberate and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Union-Endicott Central School District – Financial Management (2016M-100)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Annual Audit
… was to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee schedules. Background The Board processed … Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditHoosic Valley Central School District – Financial Management (2014M-6)
Hoosic Valley Central School District Financial Management 2014M6
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Cortland Enlarged City School District - Budget Review (B4-15-12)
… Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year 2015-16 of … approximately $49.6 million. Key Findings The District’s has overestimated appropriations for payroll, health insurance, retirement, debt and utilities by $3.2 million. The District’s budget includes …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Park Central School District is located in Erie County and is governed by the Board of Education, which comprises … pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 for … in two of the reserves (the unemployment insurance and tax reduction reserves), totaling $2.2 million, appeared …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… officials established long-term capital and financial plans to address the Town’s Highway Department equipment and … did not establish long-term capital and financial plans, which provide a framework to assess the Town’s capital … Recommendations Develop long-term capital and financial plans. Establish and fund reserves for highway equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 … ending June 30, 2015, the District’s unrestricted fund balance exceeded the 4 percent legal limit. None of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Middleburgh Central School … update the District’s long-term financial plan to address how they will fund the budgets without the continued use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Village of Greene – Investment Program (2023M-112)
… period, the Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, … review the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Fallsburg 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-33Brighton Memorial Library – Board Oversight (2015M-116)
… for the period January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Middle Country Public Library – Treasurer (2015M-291)
… our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291