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County Tax Cap Recap: Fewer Counties Exceeding Levy Limits
County Tax Cap Recap: Fewer Counties Exceeding Levy Limits
https://www.osc.ny.gov/files/local-government/publications/pdf/countytaxcap0615.pdfReducing the Cost of Tax Assessment Through Shared Services
Reducing the Cost of Tax Assessment Through Shared Services
https://www.osc.ny.gov/files/local-government/publications/pdf/0511snapshot.pdfCounty Sales Tax: 2009 Collections and Implications for 2010
County Sales Tax: 2009 Collections and Implications for 2010
https://www.osc.ny.gov/files/local-government/publications/pdf/0210snapshot.pdfAccounting Update for the Metropolitan Commuter Transportation Mobility Tax
Accounting Update for the Metropolitan Commuter Transportation Mobility Tax
https://www.osc.ny.gov/files/local-government/publications/pdf/accountingcodes.pdfState Comptroller DiNapoli Releases Audits
… errors when tagging items. New York Power Authority: Real Property Portfolio (Follow-up) (2017-F-16) A prior audit found NYPA did not include all of its property in the reports it submits to the state and posts on … Administration and Collection of Real Estate Transfer Taxes (2017-S-88) Auditors found the department has – with …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsXI.2.B Contract Numbering – XI. Procurement and Contract Management
… (OSC) has defined certain formatting requirements for New York State Contract Identifiers to ensure that … outlining a specific payment schedule for the repayment of funds by entities that either have been advanced funds by the State or must otherwise satisfy outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingPlattekill Library – Budgeting Practices (2017M-95)
… The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library … underestimated revenues and overestimated expenditures in its budgets over the past four years. The Library …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Accounts Payable Advisory No. 44
… 2014 or later contain Appendix B , which requires Agencies to pay vendors electronically (ePayments). In addition, … originating in the Grants Gateway may also require vendors to accept ePayments. As such, agencies should ensure vendors … and (iii) vendors are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsSouth Country Central School District – Procurement (2013M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background The South Country Central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Waterloo Central School District - Financial Condition Management (2019M-137)
… for fund balance and use surplus funds as a financing source for one-time expenditures, paying down debt or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Little Falls City School District - Financial Condition Management (2019M-67)
… effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through … reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67State Comptroller DiNapoli Releases Audits
… of state agencies’ continuity of operations planning for major unexpected events. Auditors tested a sample of 11 … the division. Auditors also identified some opportunities for improvements. In a follow-up, auditors found the division … to ensure compliance with contract terms and deliverables. For 14 of the 20 contracts reviewed, ITS provided adequate …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0DiNapoli: City of Troy's Finances in Precarious Position
… steps to remedy the multitude of problems identified in the audit. Auditors noted recent combined operating deficits in the city’s general, water and sewer funds have approached … that addresses the findings and recommendations contained in our audit. While Mayor Madden is new to his position, he …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionComptroller DiNapoli Releases School District Audits
… awareness training for individuals who used district IT assets. In addition, personal Internet use was found on …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … more than $65,000 in equipment for his private mechanic’s business,” said State Comptroller Thomas P. DiNapoli. “This … General Schneiderman and his staff for their diligent work on this case. Together, our Operation Integrity partnership …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicState Comptroller DiNapoli Releases Municipal Audits
… (Allegany County) The supervisor did not properly appoint, and the board and supervisor did not properly monitor, the bookkeeper. The … clerk as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsTown and County Special Districts and Town Improvements
Town and County Special Districts and Town Sewer Drainage and Water Improvements
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsSecurity Delivery Instructions
… securities to the New York State Comptroller’s Office of Unclaimed Funds (OUF), using one of the approved delivery methods. …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsHoosic Valley Central School District - Financial Management (2018M-238)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings The Board … appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative … that will actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238