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State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … vehicles or ensure that they were used primarily for actual and necessary district purposes in an efficient … vehicles were purchased in mid-2015, no use was recorded for either vehicle in the vehicle use log until May 2016. …

https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits

North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)

… Purpose of Audit The purpose of our audit was to assess the internal controls over … Background North Country Community College is located in Essex County and is governed by the Board of Trustees, …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)

… adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of … repair costs resulted in a decline in water fund balance from $164,063 at the start of the 2011-12 fiscal year to a … year. The Board did not develop a multiyear financial plan to address the water fund’s deficit fund balance or the …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26

Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for … through June 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The Town is governed by a five-member elected Board comprised of a …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182

DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds

… the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … State Comptroller Thomas P …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bonds

Vestal Central School District – Fund Balances (2017M-91)

… increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned fund balance … amounts to unassigned fund balance, where allowed by law, or other reserves established and maintained in compliance … expenditures, to fund needed reserves, to pay down debt or to reduce taxes. … Vestal Central School District Fund …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91

Warsaw Central School District – Financial Management (2016M-278)

… District, which operates two schools with approximately 900 students, is governed by an elected seven-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278

Eldred Central School District – Budget Review (B4-15-3)

… of $529,483 in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in building …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3

Friendship Central School District –Procurement (2016M-175)

… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … compliance with the procurement policy and periodically report to the Board. … Friendship Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

Annual Report on Local Governments for FYE 2021

This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these

https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdf

Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response

To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from Ja

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response2.pdf

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdf

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response

To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdf

Seneca County – Water and Sewer Operations (2017M-4)

… was to assess the County’s water and sewer operations for the period January 1, 2015 through November 1, 2016. … Board of Supervisors. Water district appropriations for 2016 were $571,784 and the combined sewer districts’ … service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… examine oversight of the Commission’s financial operations for the period January 1, 2012 through April 30, 2015. … deposits for money collected from the soccer concession stand. The Commission has not filed annual update documents … the Director all funds received from the soccer concession stand that were not deposited. File the annual update …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)

… controls over the Department’s financial operations for the period January 1, 2013 through March 26, 2014. … various assistants. Revenues totaled approximately $72,000 for 2013 and expenses totaled approximately $81,500. Key … detail specific requirements that all disbursements are for valid Department purposes and supported by an invoice and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements