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Personal Income Tax and Property Tax
… by the Department were appropriate and complied with New York State tax laws and regulations. Our Office examined … by the Department were appropriate and complied with New York State tax laws …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxAlbion Central School District – Financial Management (2021M-200)
… with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Seneca Falls Central School District – Procurement (2021M-201)
… officials used a competitive process to procure goods and services to achieve the optimal use of District resources. … not always use a competitive process to procure goods and services to achieve the optimal use of District resources. 21 … or document an exception from soliciting competition for services provided by six professional service providers that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Dalton-Nunda Central School District – Financial Management (2020M-92)
… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Hammond Fire District – Board Oversight (2024M-151)
… requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Hyde Park Fire and Water District – Procurement (2025M-31)
Determine whether the Hyde Park Fire and Water District District Board of Trustees Board procured capital assets goods and services in a costeffective and transparent manner
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Repayment agreements are agreements between the State and a municipality, public authority, or other … third party. Generally, repayment agreements provide for the repayment of amounts expended from appropriations as advances by the state, and the terms of the repayment agreements are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsHolland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Creditable Service – Special 20- and 25-Year Plans
… your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of … is properly routed, OSC is coordinating an effort to update this information. Please assist OSC in this process by … 1 for instructions). If corrections are necessary, please update the attached spreadsheet and email it to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Bayport Fire District – Credit Card Use (2016M-394)
… of the issuance and use of the District's general purpose credit cards for the period January 1, 2015 through July 31, … There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Lake George Fire Company - Cash Receipts (2015M-216)
… 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Opinion 88-41
… FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) … of such programs with town property. This is in response to your letter concerning the expenditure of town funds for …
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Comptroller DiNapoli Releases State Audits
… Repairing Defects (Follow-Up) (2015-F-19) An audit issued in May 2014 found the authority did not follow state … two years, including three which were open for five years. In a follow-up, auditors determined PANYNJ officials made progress in correcting the problems identified. Higher Education …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsWestern New York Maritime Charter School – Financial Operations (2015M-124)
… for students enrolling or moving and that require periodic verification of the residence of students. Approve all …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124DiNapoli Statement on Executive Budget Proposal
… New York needs to reform its campaign finance system from top-to-bottom and strengthen efforts to fully enforce … the laws. We need to tip the scales of influence away from the few and put it back into the hands of ordinary …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationDelaware County – Third-Party Contractual Services (2014M-287)
… purpose of our audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Vestal Fire Department – Financial Activities (2014M-265)
… Board of Directors, is made up of four fire company Stations, each of which is governed by an 11-member Executive … the Department disbursed approximately $66,000 and the Stations disbursed approximately $75,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265