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Town of Holland - Real Property Tax Exemptions (2018M-232)
… Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling $91,000 on 269 acres. Key …
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)
… documentation. Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $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)
… 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-eden-real-property-tax-exemptions-2018m-231Annual Assessment of Market Orders for 2015 and 2016
… and Markets (Department) had adequate procedures in place during the audit period to accurately report its … of Agriculture and Markets had adequate procedures in place during the audit period to accurately report its …
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
… and inspects its Event Recorder System (ERS) and whether it has corrective action plans to fix deficiencies … has a maintenance and inspection program for ERS; however, it was not always in compliance with the program. For … who did the work, the date work was done, and ensure that it is linked to an ERS PI. …
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)
… Purpose To determine the extent of implementation of the two … monitored contractors and sub-contractors on its projects to ensure they paid employees at the prevailing wage rate. … Authority has generally implemented appropriate controls to meet its specific responsibilities regarding Article 8, …
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)
… collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key … 2018. The Justices did not maintain accurate outstanding bail reports. Key Recommendations Ensure deposits are made … accountabilities. Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally …
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)
… the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2014 totaled approximately $37.7 million. Key Findings … the Towns employee compensation and benefits transactions for the period January 1 2014 through January 31 2015 …
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)
… Purpose 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 … To determine the extent of implementation of the three recommendations included in …
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)
… 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-60Financial Oversight of the Advantage After School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations … initial audit report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). About the Program … To determine the extent of implementation of the two recommendations …
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
… the Executive Budget. The budget provides increases of $28.6 million for the State University of New York and $14.5 … to the state and localities that impose the charge to pay for programs encouraging use of reusable bags. The budget …
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-308Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the period January 1, 2013 through April 30, 2015. … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… whether Town officials properly maintained Town roads and highway equipment for the period January 1, 2015 through … The Town of Plainfield is located in Otsego County and has a population of 915. The Town is governed by the Town Board, which is composed of the Town Supervisor and four Board members. Budgeted appropriations for 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Management of Unexpected Delays and Events During Winter 2017-18
… passengers (using LIRR estimates of regular ridership). Only one “Lessons Learned” meeting was held for the sampled …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Balance Beginning of Year: $000 $100 The changes affect only the basis of accounting and reporting of trust funds. …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsUse 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-follow