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State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… can recoup benefits if job creation goals are not met. “My thanks to Assemblyman Magnarelli and Senator Marchione for … a critical economic engine in improving local communities. My thanks also to Governor Cuomo for recognizing the value of …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… have not adopted adequate security policies and procedures to safeguard IT assets. District officials did not provide IT … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … and that leave records are accurately maintained and up-to-date. Address the confidentially communicated IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 85 … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Cincinnatus Fire District – Financial Controls (2014M-49)
… to ensure that financial activity was properly recorded and reported and that District moneys were safeguarded for the period of … The Cincinnatus Fire District, which is distinct and separate from the Town of Cincinnatus, is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Village of Tuxedo Park - Board Oversight (2018M-66)
… Audit Objective Determine whether the Board of Trustees (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings … Key Recommendations Segregate the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Objective Determine whether the Board: Effectively managed financial operations. Ensured that ambulance services were provided in accordance with applicable laws. … company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Village of Kaser - Refuse User Fees and Records (2018M-97)
… substantiation for the excess charges. The refuse budget does not include estimated revenues and there was no support for the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Allegany-Limestone Central School District - Financial Management (2018M-129)
… fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… Review the reserve balances and determine if the amounts are reasonable and necessary. If not, develop a plan to … to include desired balances and plans for use that are more specific to the actual needs of the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library officials … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Brookfield Central School District – Claims Audit Process (2018M-6)
… were paid prior to audit. Not all individual claims are being reviewed during audit. Key Recommendations Audit … a claims auditor. Ensure that claims paid prior to audit are authorized under Education Law. Review each claim prior …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6South Country Central School District – Information Technology Inventory (2017M-219)
… determine whether District officials maintained complete and accurate inventory records to safeguard information … District is governed by a seven-member Board of Education and operates six schools. Operating appropriations for the … the inventory secretary could not maintain a complete and accurate inventory record. Except for a camera valued at …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… our audit was to determine whether the Town procured goods and services in accordance with statutory requirements for … The Town of Beekmantown is located in Clinton County and has a population of approximately 5,550. The Town is … in accordance with the competitive bidding requirements and expended $21,287 more than necessary for diesel fuel …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Alternative and Out-of-Service Death Benefits – State Police Plan
… service, but you have not retired, and you die less than one year after leaving public employment, your beneficiary … you were otherwise gainfully employed. If you die within one year of leaving your public employer, but were gainfully … employed during that time, or if you die more than one year after leaving public employment, your beneficiary …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This benefit would equal the … 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsBecoming Eligible for a Benefit – En-Con Police Officers Plan
… 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitNewfane Central School District – Financial Condition (2015M-307)
… Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools … annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance Contract 2015M315 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performance