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Montauk Union Free School District – Financial Condition (2016M-168)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which … for the 2015-16 fiscal year totaled approximately $19 million. Key Findings Overestimating appropriations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… 1, 2013 through October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson … of the State, distinct and separate from the Town of Champion. The District is governed by an elected … Town of Champion Great Bend Fire District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialTown of Union – Financial Condition (2016M-192)
The objective of our audit was to evaluate the Towns financial condition for the period January 1 2014 through December 31 2015
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192City of Olean – Budget Review (B1-14-1)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Ogdensburg - Payroll Processing – (2014M-207)
… all significant phases of the payroll process. No one reviews the completed payrolls. The payroll clerk gives the … a City official who is independent of the payroll process reviews completed payrolls for accuracy and signs (certifies) …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of Batavia – Business Improvement District (2017M-283)
… was to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) … through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Farmingdale Union Free School District – Financial Condition (2016M-235)
… Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which … fund balance and use the excess funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in … BellmoreMerrick Central High School District Financial Condition 2016M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBrunswick Central School District – Financial Condition (2014M-002)
… the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is … in the District, with approximately 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 … the balances would be used. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Pomona – Financial Condition (2015M-272)
… Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a … The Board allowed budget line items to be overexpended and budget transfers to be made after the end of the fiscal … Develop a plan to eliminate the fund balance deficit and alleviate the general fund’s fiscal stress. Develop a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 residents. The … by an elected five-member Board consisting of the Mayor and four Trustees. The Village’s 2012-13 budget totals $3.2 … Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four of these …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37City of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chenango 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 … The purpose of our review was to assess the Chenango County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Elmira Heights Central School District – Nonresident Tuition (2019M-120) Although … students placed in the district. Hyde Park Central School District – Fixed Assets (2019M-103) The district does …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Local Sales Tax Collections Up 3.8% in August
… in New York state increased by 3.8% in August compared to the same month in 2023, according to data released today by … DiNapoli. Overall, local collections totaled $1.85 billion for the month, up $68 million year over year. “Growth in local … in New York state increased by 38 in August compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustTravel Advisory No. 3
… eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated information, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… the fiscal year on a positive note,” DiNapoli said. “The sharp revenue declines in December and January, however, …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19Opinion 89-30
… -- Gasoline (authority to provide to private senior citizens organization under contract) GENERAL MUNICIPAL LAW, … with a private non-profit organization to provide senior citizens bus transportation, a town may provide gasoline … You ask whether a town may contract with a private senior citizens organization to provide gasoline to the private …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 95-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, … Whether the city is responsible for paying the cost of these benefits …
https://www.osc.ny.gov/legal-opinions/opinion-95-1