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Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)

… The Supervisor serves as the Town’s chief executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review Based on our limited procedures, Town officials have made almost no …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-f

Town of Windsor – Information Technology (2017M-44)

… and is governed by a five-member Town Board. General fund budgeted appropriations for 2017 total approximately … and employees. The Town’s server is not located in a secure location. Key Recommendations Annually review and … to ensure the users’ understanding of the Town’s policy. Secure the Town’s server so that only authorized individuals …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44

Elmira Heights Central School District – Financial Condition (2014M-76)

… 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by an … Elmira Heights Central School District Financial Condition 2014M76 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76

Dryden Central School District – Financial Condition (2013M-396)

… whether the Board of Education adopted reasonable budgets for the period July 1, 2012 through October 17, 2013. … District’s operating budget is approximately $35.3 million for the 2013-14 fiscal year. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396

Town of DeKalb – Financial Management (2016M-427)

… of our audit was to review the Town's financial operations for the period January 1, 2015 through June 30, 2016. … Town of DeKalb is located in St. Lawrence County and has a population of approximately 2,400. The Town is governed by … Properly oversee and monitor the firm's work. Develop a fund balance policy that establishes a reasonable amount of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427

Town of Brasher – Spending of Casino Compact Money (2013M-131)

… Town of Brasher Spending of Casino Compact Money 2013M131 …

https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… internal controls over the District’s financial operations for the period January 1, 2015 through May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and separate … totaled $311,583. Key Findings The Board did not develop a procurement policy or an investment policy. The Board did …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

Northville Public Library – Cash Disbursements (2015M-53)

… is located in the Village of Northville, Fulton County, and serves approximately 3,000 residents. The Library is a … a proper audit of claims, including online payments and cash withdrawals. Service providers were allowed to … claims before approving payment. Establish policies and procedures that prohibit service providers from having …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53

Town of Le Roy – Purchasing (2014M-106)

… procured in accordance with the adopted purchasing policy for the period of January 1, 2013 through February 25, 2014. … and four council members. Budgeted appropriations for 2014 totaled $3.1 million. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board … that all funds are deposited and invested as authorized by statute. Ensure that all credit card claims are properly …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319

Opinion 88-30

… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …

https://www.osc.ny.gov/legal-opinions/opinion-88-30

DiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide

… millions of acres of forest and open space are a natural draw,” DiNapoli said. “Meanwhile, residents’ and visitors’ … recent year for which such figures are available. Nearly $1.9 billion was spent on trip-related purchases including … time period. The state Division of the Budget estimates $50.2 million in such expenditures in state fiscal year …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwide

DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024

… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic … Local government sales tax collections in New York state totaled …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024

DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter

… at 27.1%, while Norwich had the biggest decline at -6.2%. Gas Collections Dropped: A steep drop in gas prices, which were 21% lower in the second quarter of …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarter

X.1 Overview – X. Guide to Vendor/Customer Management

… a New York State assigned ten-digit vendor identification number instead of their Federal Tax Identification Number. … Vendor ID to each Business Unit when conducting business. CUSTOMER The New York State Customer File is a centralized repository of customers used …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overview

III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)

… may freely enter information without restriction (free form fields). Unlike restricted fields, free form fields may not have appropriate security settings … access and/or redistribution. Examples of such free form fields include Invoice Number, Invoice Description …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-information

State Comptroller DiNapoli Statement on New York City's November Budget Update

… by savings though the Program to Eliminate the Gap (PEG) initiative. PEG savings made use of both agency vacancies and … to provide about $2.5 billion in savings through FY 2024; however, this figure is lower than initially requested. … worsening of the economic outlook since its last update in April 2022, including on Wall Street , the city is not yet …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-update

Comptroller DiNapoli Releases School Audits

… that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … adjustments to the sales reports that are not approved by the cafeteria manager. Hoosic Valley Central School …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0