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DiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… New York State Comptroller Thomas P. DiNapoli today announced an agreement between the New York … into a community green space with access to the Grasse River. The county and village have entered into a separate … open space and recreation opportunities along the Grasse River as part of broader revitalization efforts. "We work …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-countyCapital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes … 2012 through December 23, 2015. Background The Ogdensburg Bridge and Port Authority (Authority), created in 1961, … North Country: the Ogdensburg-Prescott International Bridge (Bridge); the Ogdensburg International Airport …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceLaFargeville Central School District – Financial Condition (2016M-216)
… the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates … totaled approximately $11 million. Key Findings The Board and District officials overestimated appropriations when … The Business Manager has developed a long-term planning model used when preparing the District’s annual budget but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the … The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218DiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… Overall, local collections totaled nearly $1.8 billion, up $43.5 million compared to the same time last year. “Local … was seen in the years before the pandemic, is a positive sign of stability and could help local officials better …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As of the end of the 2013 fiscal year, the Company received approximately $160,800 in revenue and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mDiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to … Local sales tax collections in New York state increased by 3 in November compared to the same …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberState Agencies Bulletin No. 770
… veterans, and recognize eligible employees for excellence in the provision of such services, or for having made demonstrable improvements in the provision of services to veterans. Refer to Veterans’ … Awards are not pensionable and will not be included in the calculation of overtime. Effective Date(s) Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, according to … Local sales tax collections in New York state increased by 15 in April compared to the same …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearMonticello Joint Fire District – Fiscal Operations (2017M-80)
… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal & School Audits
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … did not maintain the town’s accounting records and reports in a complete, accurate and up-to-date manner. As a result, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… “With overall growth having moderated over the course of 2023, local officials should remain cautious in their … York City’s collections totaled $873 million, an increase of 3.5%, or $29 million, from a year earlier. County and city collections in the rest of the state totaled $910 million, a decrease of -2.8%. Fewer …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearState Comptroller DiNapoli Releases Municipal & School Audits
… they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 98-1
… that the contracts authorized by section 99-r include only those by which a municipal corporation provides a … available to all individuals within the county, but rather only to a class of county residents. Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Real Property Tax Exemptions Administration (2017-MR-4)
… assessors were properly administering select real property tax exemptions for the period January 1, 2016 through … legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different … are responsible for granting and tracking real property tax exemptions within the local government’s boundaries. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Campbell-Savona Central School District -- Budget Review (B2-14-11)
… budget to a reasonable amount. Use unexpended surplus funds in excess of the 4 percent limit to benefit taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Williamsville Central School District – Financial Management (2016M-274)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For … 2015-16 fiscal years, District officials appropriated $21.7 million of unrestricted fund balance to help finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterOtego-Unadilla Central School District – Financial Condition (2013M-84)
… District’s budgeted expenditures for the 2012-13 fiscal year were $21.2 million. Key Finding Although the Board and … operations were reasonably close to the estimates each year, the cumulative effect of these variances resulted in a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84