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Town of Holland - Real Property Tax Exemptions (2018M-232)
… $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven exemptions totaling $1.5 … ineligible 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)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … Determine whether select real property tax exemptions are properly supported by adequate …
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)
… exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: … and ensure annual renewal documentation is provided when required. Town officials generally agreed with our …
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
… covered the period July 1, 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 through March 31, 2016 for the Apple, Cabbage, and Onion Research and Development … Department’s Market Order Administration was responsible for the administration of all farm product market orders, …
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
… before an ERS PI was performed, thereby causing the last 48 hours of train activities to be recorded as idle time and not …
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)
… 1, 2015 through June 30, 2016. Background The Town of Green Island is located in Albany County and has …
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)
… audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 ). Background Our … and field representatives performed site visits for construction projects, they did not routinely inspect the … of New York: Monitoring of Prevailing Wage Compliance on Construction Contracts ( 2015-S-99 ) …
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)
… bail accurately and made bank deposits timely and intact. Key Findings Justice Wilbanks made 83 percent of bank … did not maintain accurate outstanding bail reports. Key Recommendations Ensure deposits are made within 72 hours … Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally agreed with our …
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)
… our audit was to review the Town’s employee compensation and benefits transactions for the period January 1, 2014 … The Town of Guilderland is located in Albany County and has a population of approximately 35,300. The District is … approximately $37.7 million. Key Findings The Parks and Recreation Maintenance Supervisor did not ensure the …
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)
… in our original audit. Of the three prior recommendations, all three were implemented. Key Recommendations None Other …
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)
… of our audit was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, … The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. The Town is … approximately $1.3 million for the general, highway and water funds. Key Findings The Supervisor did not maintain …
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 Town of East Greenbush is located in Rensselaer County and has a population of approximately 16,500. The Town, which … in 2014 totaled approximately $598,000 for fines, fees and surcharges and $42,000 for bail. Key Findings Court personnel did not …
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)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
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)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
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)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …
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
… Objective To determine whether the New York City Department of Consumer and Worker Protection has designed and … decisions. This technology can be used in a variety of ways, such as quickly scanning resumes for key words to … a candidate’s behaviors and mannerisms. While the use of these tools can benefit companies by saving time and money …
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
… certify to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient …
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)
… and cultural age-appropriate activities that integrate what happens in the school day with less formal learning … that Providers could exceed their maximum cost per child if they were serving significantly fewer children than their …
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 … going forward. The recent addition to the Rainy Day Fund is a good first step toward building more robust reserves … percent from the previous total. All newly-authorized debt is to be issued by state public authorities without voter …
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)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308