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DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… today released the following statement on New York City’s property tax assessments: “The release of New York City’s tentative property assessment roll suggests a bright spot … “Commercial and industrial properties' (Class IV) market values, the largest component of which are office …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleHolland Central School District – Claims Audit (2021M-210)
… [ read complete report - pdf ] Audit Objective Determine whether the Holland Central School … not receive proper training to fulfill the Board’s claims audit responsibilities. As a result, there is an increased …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Town of Patterson – Justice Court Operations (2020M-63)
… report - pdf] Audit Objective Determine whether the Town of Patterson (Town) Justices collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63State Comptroller DiNapoli Releases Municipal Audits
… an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019. Find out how your … public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, 2011, through … The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2012 budget …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Travel Advisory No. 17
… employees at unique assignments such as COVID-19 testing and vaccination sites. In such circumstances, if the employee … with the OSC Travel Manual , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to COVID-19 testing and vaccination sites where meals are being provided, are …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesPress Conference on the Flushing Snapshot Report
… his report on the economic health of the greater Flushing area in Queens, NY. He will be joined by local elected … his report on the economic health of the greater Flushing area in Queens NY …
https://www.osc.ny.gov/events/flushing-snapshotBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Objective Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed … Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementWayne County Probation Department – Restitution Payments (S9-20-6)
… never receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… to pay victims with unsatisfied restitution orders. Some of this money was collected in the 1980’s. Officials did not … procedures to enforce and monitor restitution orders. 22 of the 44 restitution orders we reviewed had uncollected … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Jamestown City School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Friendship Central School District – Fund Balance and Reserves (2022M-55)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Norwood-Norfolk Central School District – Financial Management (2022M-129)
… surplus fund balance was $1.7 million, $0.7 million or 2.9 percentage points over the limit. Surplus fund balance … Board’s targeted funding level range by $1.6 million to $2.1 million. Did not use $0.9 million restricted in a debt … NYSLRS reserve fund is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… Assess whether City of New Rochelle (City) officials could take additional steps to increase physical accessibility to … Assess whether City of New Rochelle City officials could take additional steps to increase physical accessibility to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… components (6 percent) where Town officials could consider taking additional steps to increase physical accessibility at … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Board of Directors or a financial secretary, and the President did not appoint members to the auditing committee … a system for recording all receipts and disbursements. The President had sole control of the foreign fire insurance … (FFI) bank account instead of the Treasurer as required by law. The Treasurer did not accurately capture in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Sherburne-Earlville Central School District – Financial Management (2024M-61)
… policy to define its rationale for establishing reserve funds, maximum targeted funding levels and the conditions … by a total of $8 million (7 percent) and appropriated $2.5 million of fund balance that was not needed while … surplus fund balance to exceed the statutory limit by $4.2 million, or 11 percentage points. Maintained unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61