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DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows

… governments declined by 4.2 percent in February compared to the same month in 2020, State Comptroller Thomas P. … the past 12 months (March 2020 – February 2021), compared to the same 12 months ending February 2020. Revenues continued to shrink, but the decline last month was less steep than in …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrows

School Districts’ Energy Performance Contracts (2013-MR-1)

… [pdf] , Monticello Central School District [pdf] , and Schoharie Central School District [pdf] . Purpose of … The purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts … had nine EPCs that were initiated between February 2002 and August 2012 with total capital project costs of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1

LaFayette Central School District – Reserves (2013M-387)

… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387

Collection of Medicaid Accounts Receivable (Follow-Up)

… on September 9, 2010, examined whether the Department of Health (Department) effectively recovered accounts receivable … Other Related Audit/Report of Interest Department of Health: Collection of Medicaid Accounts Receivables …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-follow

Germantown Central School District – Financial Management (2013M-230)

… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 … through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230

State Police Bulletin No. SP-40

… Purpose To notify the Division of State Police of the procedures for … Questions Payroll related questions should be directed to your OSC payroll auditor. … To notify the Division of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-police

City of Olean – Budget Review (B1-15-2)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling …

https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2

Town of Porter – Capital Projects (2013M-352)

… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for … 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352

Town of Friendship – Water Accountability (2013M-281)

… Purpose of Audit The purpose of our audit was to determine if Town officials are … January 1, 2012 to August 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281

County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)

… of the Rail Yards. The property was acquired based on a $6 million to $20 million development plan, without an … yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and … findings in our report. Appendix B includes our comments on certain issues raised in their response. … Determine …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneonta

Schoharie Central School District – Financial Condition (2013M-263)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through … the District actually used only $676,000 of the fund balance during this period. Therefore, the District’s actual …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263

North Tonawanda City School District – Information Technology (2023M-102)

… (District) officials properly secured user account access to the network and managed user account permissions in … the student information application . As a result, there is a significant risk that network resources and student … or used. In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102

Local Government Financial Data Sources

https://www.osc.ny.gov/local-government/data/local-government-financial-data-sources

Student Achievement Program

… "A good education and civic engagement set the stage for our youth to achieve … leadership potential through activities that improve their school or community. The Submissions Form for 2025 …

https://www.osc.ny.gov/student-achievement

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations

Bolton Central School District - Fund Balance Management (2018M-249)

Determine whether District officials effectively managed general fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)

… forms or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. …

https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key Findings The Treasurer’s duties … procedures that adequately segregate duties and provide for oversight of the Treasurer. Conduct an annual audit of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial