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DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… 2023, amid uncertainty in the city's economic recovery and its impact on city property taxes, the largest source of city revenues. “Commercial and industrial properties' (Class IV) market values, the … city’s total overall market values to grow by nearly 8.2% and exceed pre-pandemic levels. “The city currently projects …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… reviewed the payments to two contractors; Palladia Inc, and the Queens Child Guidance Center by the Office of Alcoholism and Substance Abuse Services (OASAS) for the prevention and treatment of alcohol and substance abuse. We audited $8.4 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followOperational Advisory No. 31
… Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the … has been updated to reflect these changes. Any questions on this change can be directed to BSAO as follows: Accounts …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeContract Advisory No. 12
… Comptroller’s Office to accept electronic grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants Gateway system … contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide electronic notification when contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsCity of New Rochelle – Financial Condition (2014M-158)
… The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. The City Council is … the legislative body responsible for establishing policies and the City Manager is responsible for administering the … years 2011 through 2013. The City’s capital projects fund and internal service fund-workers’ compensation (workers’ …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Rensselaer City School District – Financial Condition (2016M-286)
… in operating deficits that were larger than planned and declining general fund and reserve fund balances. District officials transferred … Board has not developed comprehensive multiyear financial and capital plans to assist in addressing future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… the procedures used by the District to purchase goods and services that are subject to competitive bidding and quotes for the period July 1, 2014 through December 31, … for textbooks. District officials did not follow policy and use competitive quotes to procure goods and services from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Massena Central School District – Financial Condition (2016M-21)
… benefits accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of … compliance with the statutory limits. Review current EBALR and determine whether it is necessary and funded at appropriate levels; review and estimate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Goshen Central School District – Financial Condition (2017M-46)
… is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, Hamptonburgh, Wallkill and Wawayanda. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three … activity (ECA) funds were maintained by 31 classes and clubs that deposited approximately $184,000 in receipts and disbursed $188,000 during the 2014-15 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… BOCES, which provides more than 1,400 educational and administrative programs to its 19 component and other participating school districts, is governed by a … from the special aid fund, which is used to account for and report programs supported in whole or in part by specific …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Batavia City School District – Financial Condition (2016M-160)
… 1, 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in … Batavia City School District Financial Condition 2016M160 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Village of Monticello – Board Oversight (2016M-337)
… Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for the period … million. Key Findings Claims are not properly audited and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Fonda-Fultonville Central School District – Payroll (2015M-118)
… of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery County; the Towns of Carlisle and Esperance in Schoharie County; and the City of Johnstown and the Town of Johnstown in Fulton …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Nichols – Financial Condition (2013M-50)
… funded mainly from real property taxes, State aid and non-property tax distributions. Key Findings We found … expenditures of $89,500 for increased water costs and major flood damage. Because the Village has a very small tax base, and the Board did not include contingency appropriations in …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Chenango Valley Central School District – Budget Review (B4-13-11)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law … review, in general, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate … City School District is located in the City of Cortland and five towns in Cortland County. The District is governed … were $45.1 million. Key Findings The former Superintendent and Director of Business Services did not provide sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… is located in the City of Cohoes (City) in Albany County and was established to provide low-rent housing for qualified … Board of Commissioners is comprised of seven Commissioners and is responsible for the general management and control of the Authority’s financial affairs. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Montauk Union Free School District – Information Technology (2022M-137)
… (District) officials secured access to the network and financial application and developed an information technology (IT) contingency … be accessed by unauthorized individuals, data will be lost and the District may not be able to recover from a network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Town of Gorham – Budgeting (2023M-181)
… budgets. Key Findings The Board did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the Town maintained unreasonable fund balance levels and likely levied more taxes than necessary. From fiscal …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181