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Town of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Lancaster - Information Technology (2018M-114)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Rochester City School District – Payroll and Procurement (2016M-435)
… Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which … for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we identified over $356,600 in incorrect or unsupported payments. Hundreds of staff …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… actual needs and include realistic estimates based on historical trends or other identified analysis and use … funding needed reserves and reducing District property taxes. Review all reserve balances and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… exceeding the limit by more than $6.6 million or 24 percentage points. Maintained an unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Delhi - Highway Department Leave Records (2020M-53)
… injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… with fiscal years starting July 1, 2021, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … Tax Cap: Inflation and Allowable Levy Growth Factors Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… various facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or … contracts with them. The Board designated a financial advisor to act as custodian of the District’s funds, instead … the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and former … not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) … we prepared, and total cash in the financial records was $1.9 million higher than the Village’s total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… with law enforcement to bring offenders to justice and recoup stolen public money. My thanks to District Attorney …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsWhite Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … The purpose of our audit was to examine the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156State Agencies Bulletin No. 1517
… Purpose To provide agency instructions for processing the 2016 CSEA DMNA Uniform Maintenance … Employee Relations (GOER) memorandum dated 10/4/16 provide for a Uniform Maintenance Allowance. Effective Date(s) The … Works full-time in an eligible title (see GOER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1517-2016-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1431
… provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Pay Basis Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1431-2015-uniform-maintenance-allowance-employees-division-military-andOpinion 95-27
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- State Aid (submission of claims for adjustments in the amount of State aid paid to a school district attributable to court orders or … the Laws of 1995 provide a grace period for submission of claims for adjustments in the amount of State aid to …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Borough of Manhattan Community College – Controls Over Bank Accounts
… notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college within five business days of the receipt of the form as to whether there are any concerns with establishing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsState Agencies Bulletin No. 1642
… Purpose To provide the Division of Homeland Security and Emergency Services instructions for … of Fire Prevention and Control (OFPC) in the Division of Homeland Security and Emergency Services who meet the … To provide the Division of Homeland Security and Emergency Services instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1642-2017-2018-uniform-maintenance-allowance-employees-fire-protectionMitchell-Lama Vacancies (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Mitchell-Lama Vacancies (Report … the Program The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing … promoting the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised Mitchell-Lama rental and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-follow