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Town of Elba - Real Property Tax Exemptions (2018M-261)
… documentation. Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Eden - Real Property Tax Exemptions (2018M-231)
… documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Stamford - Annual and Claims Auditing (2018M-227)
… Objective Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Monitoring of Prevailing Wage Compliance on Construction Contracts Report 2015S99
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… through May 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. The Town is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of East Greenbush – Justice Court Operations (2016M-60)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … January 1, 2014 through June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a … The purpose of our audit was to examine the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Maintenance, Inspection, and Testing of the Event Recorder System
… Purpose The objectives of our audit were to determine whether the the Long Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it … The objectives of our audit were to determine whether the the Long Island Rail Road maintains and inspects its …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may be expended for authorized purposes. A nonexpendable trust is a trust that stipulates that earnings and not the …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsTuition Assistance Program – New York College of Health Professions
… Long Island; three locations in Manhattan; and one in China. College of Health offers graduate and undergraduate …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… report, Use of Electronic Benefit Cards at Prohibited Locations ( 2016-S-52 ). Background Our initial report, which … audit report Use of Electronic Benefit Cards at Prohibited Locations …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followManagement of Unexpected Delays and Events During Winter 2017-18
… Terminal Zone. The LIRR’s Mission Statement states, in part, “We, the employees are committed to providing excellent … by trains that were late, canceled at the terminal before departing, or terminated en route before reaching their …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18DiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 … than collections from June of last year. Through the first quarter of the fiscal year, sales tax collections have … $2.2 billion was received July 20, after the close of the first quarter, from a settlement with BNP Paribas. An …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… [read complete report - pdf] Audit Objective Determine whether the Village accurately … according to the compensation agreement and employee handbook. The Clerk did not maintain adequate accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Utilization of the Arch Street Yard and Shop Facility
… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island Rail Road (LIRR) … To determine whether the Metropolitan Transportation Authority Long Island Rail Road Arch Street Yard and Shop Facility Facility was constructed before …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Resident Care-Related Medical Equipment in Nursing Homes
… and State regulations designed to optimize the health, safety, and quality of life for the approximately 117,000 … in the State. The Division assesses and certifies nursing home compliance through unannounced, on-site inspections, … policies and protocols regarding the testing intervals of patient care-related electrical equipment; develop a program …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was ineffective. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of Northville – Joint Youth Activity Program (2016M-339)
Village of Northville Joint Youth Activity Program 2016M339
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339City of Rome – Solar Power Purchase Agreements (2015M-290)
… audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, … two power purchase agreements and lease agreements with a solar company that provides solar-powered electric generating systems. Key Finding The …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290City of Johnstown – Internal Controls Over Payroll (2015M-75)
… the payroll or for maintaining timekeeping records. Not all department heads signed employee time records to document …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75