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DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… officials must remain fiscally cautious to stay under the cap as they prepare their budgets,” DiNapoli said. “The … Cap: Inflation and Allowable Levy Growth Factors Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearTown of Duanesburg – Financial Records and Reports (2020M-116)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Waterford - Town Clerk Collections (2018M-265)
… if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key Findings The former Clerk did not: Deposit Clerk fees intact. Adequately support collections and the form of …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Spackenkill Union Free School District – Professional Services (2021M-89)
… professional services. As a result, taxpayers have little assurance that procurements are made in the most …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the … accounting records. The Supervisor did not perform proper monthly bank reconciliations during our entire audit period. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andTown of Bovina - Records and Reports (2019M-200)
… the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate or timely accounting records and reports. The Board has not received … Key Recommendations Maintain complete, accurate and timely accounting records. Provide accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Town of Butler – Highway Asset Accountability (2024M-115)
… of highway machinery, tools and equipment or provide one to the Town Board (Board) since 2018. Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Tuckahoe Common School District - Purchasing (2018M-228)
Determine whether the District sought competition for its professional service providers and for purchases under the bidding threshold...
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-228.pdfComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … with the property tax levy limit. … New York State Comptroller Thomas P DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsAccounting for the State TAx Relief (STAR) Program
Accounting for the State TAx Relief (STAR) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/star.pdfDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… The New York State Common Retirement Fund (Fund) committed $1.3 billion to two funds as … carbon economy, enabling institutional investors such as retirement funds to integrate climate risk considerations in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programOpinion 91-57
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … and comparisons. For example, it did not contain activity in the equipment purchase savings account or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… York City by reducing the need for a vehicle – the City’s car ownership rates are among the lowest for all major … relative to other transit agencies both due to the severe impact of the pandemic on New York City, regional density of … what support it needs to do so, and what the potential impact of such changes will have on services and the regional …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaInlet Common School District – Claims Processing (2023M-180)
Determine whether Inlet Common School District (District) claims were adequately supported, for appropriate purposes, audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/inlet-common-school-district-2023-180.pdfWest Seneca Central School District - Community Education (2019M-241)
… - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight to help ensure … community education program fees were properly accounted for. Key Findings District officials did not review or … vendors and for collecting unpaid before and after school program fees. Review and reconcile electronic payments …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board … Remove the payroll vendor’s access to the Library’s bank account. Audit and approve claims prior to payment. … Fulton …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Pearl River Union Free School District – Fixed Assets (2022M-126)
… Audit Objective Determine whether Pearl River Union Free School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126