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Village of Bainbridge – Financial Operations (2014M-227)
… Purpose of Audit The purpose of our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer receipt …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate for the period July 1, 2014 through August 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Walden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Limitations – Special 20- and 25-Year Plans
… For examples of how the limit is calculated, visit our Final Average Earnings page . Tiers 2, 3 (Article 11) and …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsLake Placid Central School District – Claims Auditing (2016M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … District, which operates two schools with approximately 700 students, is governed by an elected seven-member Board of … for the 2015-16 fiscal year total approximately $18.1 million. Key Findings The Business Manager prints signed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Arkport Central School District – Payroll (2016M-338)
… District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338South Country Central School District – Procurement (2013M-91)
… Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … period July 1, 2014 through June 30, 2015. Background The Madrid-Waddington Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Ellenville Central School District – Financial Condition (2015M-330)
… the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background The Ellenville … District, which operates three schools with approximately 1,700 students, is governed by an elected nine-member Board … During the audit period, the Board appropriated almost $14.7 million of fund balance, most of which was not used. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Village’s financial condition for the period June 1, 2015 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Oxford – Financial Management (2016M-420)
… include an allocation of the balances or loans between funds and periodic estimates of fund balances. File the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Village of Silver Springs – Water Accountability and Billing (2015M-139)
… procedures for reconciling water produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system produced. The Village has not developed a plan to …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through June 2, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mVillage of Harriman – Audit Follow Up (2011M-182-F)
… Village of Harriman Audit Follow Up 2011M182F …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… sales tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely influenced … in local sales tax collections statewide moderated in 2023, following two years of double-digit increases,” … DiNapoli Local Sales Taxes Grew 42 to $23 Billion in 2023 …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight of the processes and … parcels, generated an additional $176,901 from promotional events, and received $91,000 in government funding, for a … financial duties, or by reviewing payroll to ensure that it was accurate. Key Recommendations Require adequate …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 and its financial plan for FY 2022–FY 2025 reflect a drastically improved short-term budget … reflects just how critical the economic recovery is to New York City’s ability to achieve structural balance. The city …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the period June 1, 2011, through … Village of Clyde Financial Management and Board Oversight 2013M96 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Opinion 88-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … WATER RENTS -- Rates (schedule of rates may include a classification under which low income senior citizens are … including a classification under which senior citizens meeting certain income criteria are charged at a reduced …
https://www.osc.ny.gov/legal-opinions/opinion-88-57