Search
State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a … they found limited corrective actions had occurred. Of the seven audit recommendations, one recommendation was …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Personal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … nearly 7.7 million refunds for payment totaling over $9.8 billion and over 2.9 million credits for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxNorth Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial … fiscal years 2006-07 through 2011-12, ranging from almost $2.2 million to over $2.4 million. Library officials have …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … result in the appropriation of fund balance and reserve funds that will not be used. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Management of Energy Consumption
… the period April 1, 2006 to January 31, 2012. Background Executive Order No. 111 (EO 111) issued on June 10, 2001, directs State … of Interest Office of Mental Health: Compliance With Executive Order 111 Purchase of Renewable Energy (2008-S-80) …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Richfield Springs – Justice Court (S9-14-1)
… officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November 30, 2013. … and fees during the audit period. Key Findings Based on our testing, we found the Village Court has properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly … the audit period, the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2014 through … District officials were unable to demonstrate why $4.2 million in fund balance should be restricted in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices … the amounts reserved are necessary and reasonable. Excess funds should be transferred to unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … District, which operates five schools with approximately 2,800 students, is governed by an elected nine-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Ticonderoga Central School District – Financial Condition (2013M-154)
… that the Board adopted budgets that limited costs and tax increases. The Board balanced its budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Goshen Central School District – Financial Condition (2017M-46)
Goshen Central School District Financial Condition 2017M46
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Village of Airmont – Claims Auditing (2024M-1)
… reviewed 30 claims totaling $883,765 of the $3.3 million in claims paid during the audit period and determined that none of these claims were audited by the Board. In addition: One vendor was potentially overpaid $36,905 for … Appendix B includes our comments on the issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1OnTECH Charter High School - Information Technology (2023M-71)
… were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage … Policy (AUP). As a result, there is an increased the risk of School computers being exposed to malicious software. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Copiague Union Free School District - Information Technology (2023M-150)
… necessary to perform their job functions. Provide IT security awareness and data privacy training annually to all … access for necessity. Provide periodic data privacy and IT security and awareness training to officials and employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… rates that were charged to customers or audit the Clerk’s records and water and sewer bills and meter readings were not … $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by $152,023 as of … and periodically reconcile control accounts with billing records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… tax growth improved in May after four straight months of either flat or modest increases,” DiNapoli said. “New York City collections continued to be the main driver of growth, although most counties also experienced … the rest of the state totaled $884 million, an increase of 2.6%. More than 80% (46 of 57) of counties experienced …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearState Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. … checks dated January 10, 2002. Tax Tables The value of a withholding allowance has been increased to $57.69 weekly, … Deductions mailbox. … To advise agencies of changes in withholding allowances and maximum Social Security Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fSeneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… Determine whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2