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Town of Holland - Real Property Tax Exemptions (2018M-232)
… disability and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven exemptions totaling $1.5 million were … agricultural woodland exemptions totaling $91,000 on 269 acres. Key Recommendations Ensure all applicants provide …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Elba - Real Property Tax Exemptions (2018M-261)
… $6 million, on properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently …
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)
… by adequate documentation. Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, … $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Annual Assessment of Market Orders for 2015 and 2016
… 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 through March 31, … the Program During the audit period, the Department’s Market Order Administration was responsible for the administration of all farm product market orders, except those involving dairy products. Each …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Maintenance, 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 … The objectives of our audit were to determine whether the the Long Island Rail Road maintains …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemTown of Green Island – Justice Court Operations (2016M-349)
… 30, 2016. Background The Town of Green Island is located in Albany County and has approximately 2,600 residents. The … Town Board. The Town’s Justice Court collected $333,922 in fines and fees and $15,498 in bail during our audit period. Key Finding Town Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… in our initial audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 … projects to ensure they paid employees at the prevailing wage rate. The audit report concluded that the Authority has … not routinely inspect the sites to ensure that prevailing wage rates were posted, as required. The initial audit also …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followTown of Fort Covington - Justice Court Operations (2018M-234)
… and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ … balances exceeded known liabilities by a combined total of $4,728 as of April 30, 2018. The Justices did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Interoperable Communications Grants (Report 2016-S-90 ). Background Our initial audit report, issued on July 18, … of Statewide Interoperable Communications Grants ( 2016-S-90 ) …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and … January 1, 2014 through May 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a … The purpose of our audit was to review the Towns accounting records and …
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)
… The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Town of Lockport – Building Permit Fee Collections (2025M-56)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector … is an official document issued by a local government − in this case a town − that authorizes a property owner to … 1, 2023 through June 18, 2024. Audit Summary The Inspector did not properly manage permit fee collections. The Inspector …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… (Department) to request a culvert pipe installation (project) at a private residence or business. The Town’s … and the installation fee prior to the start of a project. Strong and effective internal controls are required …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) officials properly budget for and … the Audit Area Counties are authorized to share some of their sales and use tax collections with certain local … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Enforcement of Local Law 144 – Automated Employment Decision Tools
… challenge in identifying non-compliance, as LL144 requires posting of bias audits and disclosures to candidates if an … employers do not take steps toward complying, such as posting bias audits. Despite receiving only two AEDT … whether the complaint intake process worked. DCWP surveyed websites and bias audits of 32 companies and identified just …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head … Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal … Title 2 Chapter I Part 66 of the New York Codes Rules and Regulations requires each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processFinancial Oversight of the Advantage After School Program (Follow-Up)
… referred to as Providers) based on submitted work plans describing how such organizations will implement the Program. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… into the state’s rainy day reserves since 2015. “New York is beginning the new fiscal year in a better position than … in annual savings. The budget creates a Public Campaign Financing and Election Commission that is charged with … or specify details as to how it should be structured or what type of information it should include. The updated …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308