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Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended … nearly $200,000 (45 percent) over the past five years to almost $640,000 as of May 31, 2013. As a result, the … year’s operations. Village officials indicated that they have taken steps to begin addressing the general fund’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Bolton Central School District – Financial Condition (2013M-58)
… Although the Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and significantly overestimated. In addition, although the … that benefits the taxpayers. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Cortlandville – Fuel Purchases (2012M-171)
… 2012. Background The Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board … The Highway Department is responsible for the maintenance and repair of these roads. This is done with the use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171State Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increase2022 Women’s History Month Celebration
… Leader of the New York State Senate. As the first woman—and African American woman—to lead a New York State … ranked 11th best among the states (including Puerto Rico and the District of Columbia) in terms of the dollar value of the gap and 7th best in terms of share, meaning New York’s women take …
https://www.osc.ny.gov/events/2022-womens-history-monthTown of Milford – Financial Condition (2013M-355)
… Background The Town of Milford is located in Otsego County and is governed by an elected Town Board comprising the Town Supervisor and four Board members. The Town’s 2014 budget totaled $1.2 … Board did not develop a comprehensive, multiyear financial and capital plan, nor did it have any other mechanism in …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… to unscrupulous tax preparers filing false returns. Other popular scams include using questionable social security …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyRed Hook Central School District – Financial Management (2016M-105)
… Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Letchworth Central School District – Financial Management (2013M-332)
… Board of Education. The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending … surpluses to fund eight general fund reserves and one debt reserve that, as of June 30, 2013, totaled $10.5 million and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332LaFargeville 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 … surpluses each year that averaged about $225,000 annually, and as a result, the District did not use any of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Otego-Unadilla Central School District – Financial Condition (2013M-84)
… of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by the Board … year were $21.2 million. Key Finding Although the Board and District management believed they were effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… for April was modest for the third straight month and mostly driven by New York City,” DiNapoli said. “Over … $29.5 million, compared to the same time last year. County and city collections in the rest of the state totaled $871 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… of 5.7%, or $40.7 million, from a year earlier. County and city collections in the rest of the state totaled $805 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance, and the amounts are based on estimates of what …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearDiNapoli: Local Sales Tax Collections Up 3% in November
… Still, monthly collections are subject to volatility, and local officials should take this into consideration when … increase of 4% compared to the same time last year. County and city collections in the rest of the state totaled $903 … collections are the cash distributions made to counties and sales tax-imposing cities by the state Department of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberOpinion 93-14
… 59 Misc 2d 540, 299 NYS2d 1007; In re Assessment of Water Tax In Water District No. 3 of the Town ofNiskayuna, …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 2002-9
… No. 3 v Board of Education, Central High School No. 3 Nassau County , 34 AD2d 351, 312 NYS2d 252) and, generally, has been … , 135 Misc 2d 548, 515 NYS2d 956; cf . NYPIRG v Broome County R.R.A. , 189 AD2d 1079, 592 NYS2d 883; see also 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2007-6
… which supported” the original salary provisions (Budget Report, Bill Jacket, L 1999, ch 443; see also Senate …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 94-20
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … that municipal services which are provided to the public at large, rather than to especially benefited properties, … public street is undertaken for the benefit of the public at large (see Lopes v Rostad, 45 NY2d 617, 412 NYS2d 127), it …
https://www.osc.ny.gov/legal-opinions/opinion-94-20State Agencies Bulletin No. 1759
… Purpose To inform the Tug Hill Commission of the implementation of the New York State Paid Family Leave program Affected Employees As of … for PFL in PayServ on the “Review Paycheck” page under Taxes. Questions Questions regarding Paid Family Leave or the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commission