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Town of Chester – Property Tax Exemptions (2016M-325)
… of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 … Findings The Assessor did not properly grant and monitor property tax exemptions and did not have the proper … The purpose of our audit was to review the Towns property tax exemption process for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Village of Schaghticoke – Board Oversight (2023M-78)
… it has accurate financial information to make decisions and gauge the Village’s financial condition. The Board did … Clerk-Treasurer performing all functions of the financial and recordkeeping duties. Audit the Clerk-Treasurer’s records and reports for the fiscal year ending May 31, 2022. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Sachem Central School District – Fund Balance (2017M-151)
… million. Key Findings From 2011-12 through 2014-15, total fund balance decreased by $18.9 million. The Board must … financial stability. Key Recommendations Adopt a written fund balance policy for the maintenance and use of unrestricted fund balance and reserves. Continue to monitor and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Hartford Central School District – Cafeteria Collections (2018M-10)
… through November 30, 2017. Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, … Hartford Central School District Cafeteria Collections 2018M10 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Clinton Central School District – Payroll (2017M-252)
… paid gross salaries and wages. The Head Custodian did not sign custodial employees’ time records as evidence of his …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Lyons Central School District – Multiyear Planning (2015M-337)
… two schools with approximately 930 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337North Bellmore Union Free School District – Financial Condition (2014M-47)
… students. Budgeted appropriations for the 2013-14 fiscal year total approximately $50.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… ensuring that meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through … in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in Otsego County and the town of Minden in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsState Agencies Bulletin No. 1629
… Purpose To inform agencies of the content information for the 2017 Form W-2. Background According to IRS Publication 15, … To inform agencies of the content information for the 2017 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1629-form-w-2-wage-and-tax-statement-calendar-year-2017State Agencies Bulletin No. 1541
… Purpose To inform agencies of the content information for the 2016 Form W-2. Background According to IRS Publication 15, … To inform agencies of the content information for the 2016 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1541-form-w-2-wage-and-tax-statement-calendar-year-2016State Agencies Bulletin No. 1454
… Purpose To inform agencies of the content information for the 2015 Form W-2. Background According to IRS Publication 15, … To inform agencies of the content information for the 2015 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1454-form-w-2-wage-and-tax-statement-calendar-year-2015State Agencies Bulletin No. 1383
To provide agency instructions for processing the 2015 Special Assignment to Duty Pay
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1383-2015-special-assignment-duty-pay-calendar-year-2014State Agencies Bulletin No. 1373
… Purpose To inform agencies of the content information for the 2014 Form W-2. Background According to IRS Publication 15, … To inform agencies of the content information for the 2014 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1373-form-w-2-wage-and-tax-statement-calendar-year-2014DiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… Local government sales tax collections totaled $5.8 billion … of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the … growth was below the pre-pandemic average of 3.5%. “Local sales tax collections grew in the first quarter …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterNew York State Comptroller DiNapoli Statement on MTA Finances
… plan also incorporates wage increases that reflect the Transport Workers Union's bargaining pattern eliminating some …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesCayuga County – County Bridge Maintenance (S9-13-4)
… The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety … The County’s budgeted expenditures totaled $134 million in 2012. The County Highway Department is responsible for the … from 2002 through 2011, the County had an average of seven flags (the number of deficient bridges is generally higher …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Wyoming County Industrial Development Agency – Project Management (2015M-62)
… statutory requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill … requirements. Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectAdequacy of 2021 Budgets - City of Rome (S9-21-3)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an independent evaluation of the Citys adopted …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18