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Real Property Tax Cap - School Districts Guidance

… that the amount receivable from LIPA is the subject of litigation, school district officials should consult with …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidance

Keene Central School District – Transportation State Aid (2021M-63)

… in a timely manner. Key Findings District officials did not apply for all applicable transportation aid in a timely … two. Officials did not establish adequate procedures to ensure the District applied for all State aid for new bus … buses identified in this report. Implement procedures to ensure transportation aid applications are accurately …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

Gorham-Middlesex Central School District – Online Banking Access (2022M-179)

… also did not monitor online banking transactions. As a result, the risk that the District may become the victim of a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179

Southern Cayuga Central School District – Financial Condition (2020M-77)

… condition. The Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 million over the three completed years. As a result, … use about $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

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

… independent of the Bursar’s Office, to review and approve employee tuition waiver forms to ensure that waivers are … Ensure that all students are correctly billed and the Vice President for Fiscal Operations should resume reviewing and …

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

Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)

Pennellville Volunteer Firemans Association Inc Financial Operations 2015M144

https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… ambiguity as to whether the District intended to consider products that were reasonably equivalent. District officials … Board did not ensure that the duties within the Treasurer’s office were adequately segregated and did not implement … are made in accordance with statute and the District’s procurement policy. Establish and enforce formal policies …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… Purpose of Audit The purpose of our audit was to examine the Company's internal controls … for approximately 3,100 Town residents, is governed by an eleven-member Board of Directors. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

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

… The President did not appoint a three-member audit committee to review the Treasurer’s work during the audit … that the President appoints three individuals to the audit committee to review and approve bills prior to payment. … accounts, and provide a copy of this information to the Committee and membership. Maintain accurate records for 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

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

… Purpose of Audit The purpose of our audit was to examine the internal controls over the … Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is …

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

Chautauqua County – Investments and Payroll (2016M-147)

… The objectives of our audit were to review the County’s investment program and salaries and fringe benefit payments … invest funds in accordance with the County’s adopted investment policy or General Municipal Law (GML). Not all … Key Recommendations Provide adequate oversight of the investment program to ensure that all investments are made in …

https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147

West Albany Fire District – Credit Card Purchases (2017M-15)

… The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims … to identify individuals authorized to approve credit card purchases or the documentation required before making … documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be made …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Niagara Falls Water Board – Financial Management (2015M-141)

… agreements and New York State Public Authorities Law for the period January 1, 2013 through April 30, 2015. … systems and facilities. The Water Board’s operating budget for 2015 totaled approximately $29.8 million and included appropriations for the Water Board and the Water Authority. Key Findings The …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141

Commack Public Library District – Selected Financial Operations (2015M-132)

… Purpose of Audit The purpose of our audit was to assess District operations for the period … The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132

DiNapoli: Tax Cap Remains at 2% for 2025

… of 2022, but local governments are still facing higher prices for goods and services, moderating sales tax revenue …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025

New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea

… New York State Comptroller Thomas P. DiNapoli issued the following statement on three former Orange County Industrial Development Agency(IDA) officials who pled guilty … to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial Development Agencies exist to …

https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-plea

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