Search
DiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… billion, up $25.8 million compared to the same time last year. “Year-over-year sales tax growth has slowed from its recent … billion up $258 million compared to the same time last year …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearState Comptroller DiNapoli Releases School District Audits
… have been issued. Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (2021M-207) Board of Cooperative Educational Services (BOCES) officials did not … properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… Overall sales tax collections for local governments declined by 4.2 … DiNapoli said. “The pandemic has taken a toll on statewide sales tax collections during the past year. New York’s local … slowly reopening.” All regions in the state experienced sales tax collection declines for February, ranging from 0.1 …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsDiNapoli: Local Sales Tax Collections Grew by 14% in October
… year-over-year growth since May, despite the participation of many counties in the gas tax holiday,” DiNapoli said. … collections totaled almost $789 million, an increase of 17.3% – or $116 million – over October of 2021. Nearly all counties saw some year-over-year growth …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberComptroller DiNapoli Releases School District Audits
… exceed the 4 percent limit by an annual average of 9 percentage points, or approximately $2 million. The … surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Maybrook – Financial Condition (Orange County) The board … The board provided inadequate and ineffective oversight of the district’s operations and did not comply with General … not properly filed. The required annual independent audit of the district’s financial records was not performed since …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Sullivan County – Time and Attendance (2017M-55)
Sullivan County Time and Attendance 2017M55
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial activities were … The former Treasurers did not maintain adequate records to account for all money received and disbursed by the … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Provide oversight of duties …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialWalden Fire District – Disbursements (2014M-184)
… was to determine whether the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate from … Walden Fire District Disbursements 2014M184 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Chatham Central School District – Financial Condition (2015M-161)
… County. The District, which operates three schools with approximately 1,160 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Liberty Central School District – Financial Operations (2016M-25)
… reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key … cost-effectiveness of participation in the National School Lunch Program Community Eligibility Provision and make …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Lake Placid Central School District – Claims Auditing (2016M-84)
… District, which operates two schools with approximately 700 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Greece Central School District – Retiree Health Insurance (2016M-54)
… Background The Greece Central School District is located in the Town of Greece, Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Southampton Union Free School District – Special Education Claims Processing (2016M-200)
Southampton Union Free School District Special Education Claims Processing 2016M200
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Recommendations Ensure that all tuition reimbursements are clearly authorized in employment agreements or Board minutes. …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… listed in this chapter have been developed and organized to provide essential information that can be used for financial reporting and analytical purposes, and to enable State managers to monitor and track the type of revenues the State receives. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewGreenlawn Water District – Accounting Records (2015M-231)
… approximately $5.3 million. Key Findings The Business Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not provide sufficient oversight of work performed by the District’s clerks. The Business Manager did not provide the Board with adequate monthly …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mWest Niles Fire Company – Financial Activities (2017M-205)
… events or adopt a code of ethics as required by New York State General Municipal Law. The bylaws provided limited …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… access for all if its bank accounts. District officials do not secure user names, passwords and secured token devices … browser history after online banking. The District did not have written agreements with its banks to clearly prescribe …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information