Search
Town of Chester – Property Tax Exemptions (2016M-325)
… through August 2, 2016. Background The Town of Chester is in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of LaGrange – Selected Financial Activities (2013M-107)
… and internal controls over the Town’s financial operations for the period January 1, 2011, through September 30, 2012. … documented. Further, 166 cases were not reported to the State Comptroller’s Justice Court Fund. The Town also did not … procedure for the deactivation of user accounts as soon as employees leave Town service. Develop a comprehensive IT …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Anthem Blue Cross – Coordination of Benefits With Medicare
… Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … health benefits plan for NYSHIP, serving about 1.1 million of the members. Civil Service contracts with Anthem Blue …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… changes or reassignments may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department ID to another Business Unit … contract was subject to prior approval by the Office of the State Comptroller (OSC), the reassignment requires OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… amends State Finance Law by adding a new Section 165-A, and Chapter 106 of the Laws of 2012, which amends the Public … 2012 (Act). The Act imposes limitations on vendors that do business with the Iranian energy sector and seek contracts … of Iran. The Act defines a “person” as a natural person, corporation, company, limited liability company, business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did … that was issued. Key Recommendations Deposit and remit all collections within the required time frames; recover …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), Section 123. As a result, the … results of operations, were not filed with the New York State Office of the State Comptroller (OSC) in accordance …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Wells – Records and Reports (2024M-59)
… sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … we reviewed as of December 31, 2022 and December 31, 2023, two accounts were overstated by a total of $22,987 and … we reviewed as of December 31, 2022 and December 31, 2023, three accounts were overstated by $21,392 and three …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Village of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Town of Java – Tax Collection Remittance (P1-24-21)
… – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as … month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. By … in the Supervisor’s response. … Determine whether the Town of Java Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of Middlebury – Tax Collection Remittance (P1-24-25)
… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 … initiate corrective action. … Determine whether the Town of Middlebury Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Castile – Tax Collection Remittance (P1-24-23)
… established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23DiNapoli Statement on Governor's Veto of Transparency Legislation
… the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have increased transparency on … that bypass routine oversight. Without public disclosure of how taxpayer money is being used, it raises questions … the following statement regarding Gov Kathy Hochuls veto of legislation that would have increased transparency on …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTown of Covington – Tax Collection Remittance (P1-24-24)
… Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Ripley – Town Clerk Collections (2024M-139)
… report – pdf] Audit Objective Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) recorded, … totaling approximately $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax fee … receipts indicating who collected the payment or the form of payment received for 552 payments collected totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f