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Town of Ossian – Tax Collector (2016M-364)
… Town, which has approximately 800 residents, is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364DiNapoli: Local Sales Tax Revenue Growing Slowly
… Local sales tax collections in New York state grew by $177 million, or 2.4 percent, for the first … increase of more than 4 percent during this period. “While sales tax revenues continue to increase across the state, the … Local sales tax collections in New York state grew by $177 million …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyDiNapoli Releases Report on Tax Check-Off Donations
… Legislation proposed by DiNapoli's office was enacted to improve the pace at which tax check-off contributions are put … to improve transparency and accountability for how the funds are used. Key findings include: Through SFY … and Operation; Women's Cancers Education and Prevention; Mental Illness Anti-Stigma; and NYS Teen Health Education. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New … Foreign Assets Control has directed its rules particularly to banking institutions and securities/investment houses. … Units should ensure no payment of state funds are issued to those individuals or organizations identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringIrvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … officials did not use debt service funds to make payments on long-term debt. With the inclusion of the unused …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… by the Limited Profit Housing Act, to provide affordable rental and cooperative (co-op) housing to middle-income … under certain conditions. DHCR works with owners as they near the end of their 20 year affordability requirements to … in New York City: 753 Classon Avenue Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDetermination of Residency for Tuition Purposes
… that campuses are making accurate residency determinations for students and thus charging the correct tuition rates. The … staff. Of the 64 institutions, 28 offer graduate programs. For fiscal year 2020-21, SUNY had an overall budget of $11.9 … As stated in SUNY Policy 7810: Residency, Establishment of for Tuition Purposes (Residency Policy), each campus is …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesCapital Asset Management
… selected State agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets. The audit … custody of a comprehensive capital asset reporting system that allows for monitoring and reporting of the State’s …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementLong Island Experienced Gains in Farms and Farmland
… of our food supply system. This is especially true on Long Island. It was the only region in the state to see the … of farming across upstate New York along with Long Island and New York City. The report includes an analysis of … for farmers. Some of the important findings for Long Island include: There were 607 farms on Long Island in 2022, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… account for its leases. Discrepancies existed in the lease information contained in its two primary systems. … that the area in question was not covered under the lease between PANYNJ and the City of Newark (not under the control of PANYNJ).” The new lease was not executed. Such an error should not have …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceTown of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Pine Valley Central School District - Financial Management (2019M-35)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring … the statutory limit by more than $1.8 million. Despite the District generating operating surpluses totaling almost $2.2 … use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Cattaraugus County – Court and Trust Funds (2014M-85)
… County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January … records and properly reported the condition of court and trust funds and abandoned property to the Office of the State … Countys controls to safeguard and account for court and trust funds for the period of January 1 2011 through January …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). … Three Town Fire District Board Oversight of Financial Activities 2018M106 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Comptroller DiNapoli Releases State Audits
… DMV has designed effective internal controls over accounts to ensure that funds are properly accounted for and payments … three cash advance accounts are overfunded in comparison to their apparent business needs. Department of … $1.4 million at least six years past due. DOT needed to improve communications between and guidance given to the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 89-58
… opinion. IMPROVEMENT DISTRICTS -- Establishment (authority to establish overlapping town districts authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) … Whether a town pursuant to article 12 or sections 81 or 220 of the Town Law may …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was … of the unit. You ask whether the county's practice is proper or whether the moneys should be held and … Whether the countys practice is proper or whether the moneys should …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Allocation and Budgetary Controls Over Unrestricted Funds
… for the State University of New York had: a fair and equitable methodology for charging (assessing) SUNY campuses for the costs of central office operations and statewide initiatives; adequate procedures to allocate unrestricted funds to SUNY campuses and System Administration; and sufficient budgetary controls …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-funds