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Property Tax Freeze Credit
… PTF Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… The claims auditor did not audit and approve any of the District’s health insurance claims and Medicare reimbursement … are paid prior to the claims auditor’s audit and approval. District officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Burnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
Determine whether the Burnt Hills-Ballston Lake Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/burnt-hills-ballston-lake-s9-21-24.pdfRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
Determine whether the Rye Neck Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/rye-neck-s9-21-34.pdfPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
Determine whether the Port Washington Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-washington-s9-21-33.pdfSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… report - pdf] Audit Objective Determine whether the District established adequate internal controls to ensure … disbursements were properly accounted for. Key Findings District officials need to improve internal controls over FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomOpinion 89-26
… to fire districts) GENERAL MUNICIPAL LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its officers and employees, but if it fails to do so … by "local elected officials and/or by local political party officials" of such financial information as is …
https://www.osc.ny.gov/legal-opinions/opinion-89-26South Glens Falls Central School District - Fund Balance (2018M-90)
… whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key … accurately because encumbrances, accrued liabilities and accounts payable were overstated. Recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90DiNapoli Statement on Sentencing of Special Education Provider
… their actions. I thank Manhattan District Attorney Cyrus Vance for prosecuting this case and making sure justice was …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Purpose To determine whether officials of United HealthCare …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementMedina Central School District - Tax Collection (2019M-151)
… Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and … District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Letchworth Central School District - Reserves (2018M-176)
… Board properly established reserve funds and maintained them at reasonable levels. Key Findings The written reserve … Board properly established reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176DiNapoli: Better Oversight Needed for Youth Jobs Programs
… the program, including the Departments of Labor and Tax and Finance, did not ensure that participating businesses hired only people who qualified for the program and that the tax credits they were given were … but better oversight and verification of participants’ eligibility is needed to prevent companies getting …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsOpinion 93-4
… on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, … or purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 88-71
… the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver … a lien on real property and are added to the user's city tax bill. Under the city's water rent schedule, most … (see City of Mount Vernon v Mount Vernon Trust Co. , 270 NY 400, 1 NE2d 825). Moreover, it has been held that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… report - pdf] Audit Objective Determine whether employee leave accrual records are accurate and leave requests are adequately approved. Key Findings While leave accrual balances were accurate, not all leave taken is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Herricks Union Free School District – Overtime (2019M-127)
… complete report - pdf] Audit Objective Determine whether District officials properly approved and monitored overtime … whose absences are preapproved to reduce overtime cost. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127DiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… Village of Chatham Chief of Police Peter Volkmann was sentenced to pay $92,829 in restitution and perform 200 hours of community service today for defrauding the New York State pension system by …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dipping