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Comptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0York Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… Romulus Central School District Financial Condition Management and State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateTown of Locke – Financial Condition (2020M-111)
… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Border City Hose Company – Financial Oversight (2025M-39)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. The Company reorganized as a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex … Saranac Lake Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMiddletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … and use surplus funds to fund one-time expenditures, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Port Jervis City School District – Financial Condition (2016M-319)
… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how … when reserves will be used or how much will be maintained in each reserve. Key Recommendations Use surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pembroke Central School District – Financial Management (2016M-31)
… Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates three schools … The District consistently overestimated appropriations in the adopted budgets and did not use all of the annually …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Use of Foreign Fire Insurance Tax Money (2017-MS-5)
Use of Foreign Fire Insurance Tax Money (2017-MS-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Foreign-Fire-yonkers-city.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
Use of Foreign Fire Insurance Tax Money (2017-MS-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Foreign-Fire-syracuse-city.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
Use of Foreign Fire Insurance Tax Money (2017-MS-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Foreign-Fire-rochester-city.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
Use of Foreign Fire Insurance Tax Money (2017-MS-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Foreign-Fire-buffalo-city.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
Use of Foreign Fire Insurance Tax Money (2017-MS-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Foreign-Fire-global.pdfMonthly and Quarterly Local Sales Tax Collections by Region
Monthly and Quarterly Local Sales Tax Collections by Region
New York State County Sales Tax Collections by Region
New York State County Sales Tax Collections by Region
https://www.osc.ny.gov/files/local-government/publications/pdf/08salestax.pdfCounty Tax Cap Data as of April 30, 2015
County Tax Cap Data as of April 30, 2015
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbycounty043015.xlsReducing 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.pdf