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Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)

… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …

https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoring

Chenango Valley Central School District -- Budget Review (B19-4-2)

… deficit in the District’s general fund and food service fund as of June 30, 2008. New York State Local …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2

Village of Suffern – Budget Review (B22-6-2)

… purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 … purpose of our budget review was to provide an independent evaluation of the Villages tentative budget for the 202223 …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

City of Yonkers – Budget Review (B17-6-10)

… Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water sales, and other fees may … school payments, mortgage tax, income tax surcharge, parking violations and amend as necessary. Develop a plan to … and other fees. Pass a resolution to raise water rates prior to the adoption of the budget or lower the …

https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10

New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform

… of coverage for many New Yorkers. "The legislation will drive up the cost of borrowing for state and local …

https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0

Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)

… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial …

https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106

State Agencies Bulletin No. 1579

… of the change in the New York City withholding tax rates. Affected Employees Employees who are residents of the … update the New York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC (New York City … of the change in the New York City withholding tax rates …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-change

Opinion 95-30

… specified in General Municipal Law, §11 or, in the case of a school district public library, Education Law, …

https://www.osc.ny.gov/legal-opinions/opinion-95-30

State Comptroller DiNapoli Releases Municipal & School Audits

… or consider other legally permissible investment options. In addition, officials did not create a comprehensive … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking … between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018

… Objective To ascertain the total expenses that the Department of Motor … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose … they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for …

https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Town of Varick – Water and Sewer Operations (2021M-46)

… and administrative costs were equitably allocated among property owners. Establish adequate intermunicipal agreements …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

South Glens Falls Central School District - Fund Balance (2018M-90)

… expenditures and needed reserves or to reduce District property taxes. Correct accounting records for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Brasher Falls Central School District – Financial Condition (2019M-158)

… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Meridale Rural Fire District - Management of Fund Balance (2018M-178)

… Released: November 30, 2018 -- [read complete report - pdf] Audit Objective Determine whether the Board properly … increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth of …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Galway Central School District - Fund Balance Management (2017M-267)

… fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce District property taxes. … budgets based on historical trends or other known trends and appropriate realistic amounts of fund balance to fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267

Village of Margaretville - Fiscal Management (2018M-78)

… 2017. The Village has no multiyear financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations Adopt realistic … Town did not need all of the appropriated fund balance to finance operations. …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

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