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Oversight of New York State Forest Tax Programs
… and landowners are adhering to requirements to assist in the protection of the environmental benefits of the … of both healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax … qualifying private forest landowners. Forest land enrolled in the 480a Program receives an annual property tax exemption …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… did not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did not provide … and/or billed the correct garbage fees in accordance with the Code. Twenty-five of these properties were … percent) lacked appropriate support and/or did not comply with City requirements. In addition, although the DPW …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Hornell – Business Improvement District (2018M-38)
… Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the appropriate use of … management association (Association). Monitor the manner in which the Association used BID funds, resulting in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Village of Warsaw – Justice Court Operations (2021M-214)
… Court (Court) collections were properly accounted for and deposited. Key Findings Although Village Court officials properly collected, deposited, reported and remitted fines and fees, they did not maintain accurate records and reports. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214DiNapoli Releases Analysis of 2022-23 Enacted State Budget
… better-than-expected revenues allowed for a steep increase in spending in the $220.5 billion enacted state budget for State Fiscal …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetCity of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … or resolve recommendations from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… 5 or later, on your computer. You can download a free copy of Adobe Reader® from the Adobe website. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualCity of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90DEC Management of Invasive Species (2019-S-026) - Maps
… For more information, read our audit report: Department of …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsTown of Jefferson – Selected Financial Operations (2014M-332)
… for Town purposes and that all water rents were properly received and deposited. The Clerk maintained the old … risks associated with the collection of water rents and disbursement of Town funds. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… perform virtually all of the Supervisor’s financial duties with little oversight. The Clerk typically provided the Supervisor with claim abstracts that were incomplete or unsigned. The … Supervisor should attend training to familiarize himself with the requirements of his elected duties, properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169City of Syracuse – Water System Cybersecurity (2019M-173)
Determine whether City officials properly implemented information technology IT security controls to safeguard water system operations against unauthorized ac
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Village of Dering Harbor – Board Oversight (2020M-29)
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … include realistic estimates of revenues and expenditures for both the general fund and capital projects. Monitor …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Hampton – Justice Court Operations (2013M-305)
… internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Great Valley – Town Clerk (2014M-29)
The purpose of our audit was to evaluate the Clerks financial management practices for the period of January 1 through December 16 2013
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of East Hampton – Budget Review (B7-15-19)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of Mooers - Highway Asset Accountability (2020M-35)
… Determine whether Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key … The Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department … $4,841. Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Erin– Inappropriate Highway Purchases (2014M-16)
… Purpose of Audit The purpose of our audit was to review Highway Department purchases for … in Chemung County and has a population of approximately 2,000. The Town is governed by an elected Town Board, which …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Town of Easton – Sales Tax Allocation (2014M-355)
… The Town of Easton is located in Washington County and within its border includes a portion of the Village of … the town-outside-village funds in compliance with statute and seek legal counsel to determine what remedies are …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Town of Edinburg – Justice Court Operations (2014M-226)
… were not accurate. The Justice did not maintain adequate case files. The reconciled bail bank account balance did not … the bail bank account. Maintain adequate documentation of case activity in the case files and court records. Reconcile the bail balance to …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226