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Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… weekly as required by Town Law. The Tax Collector made one payment totaling approximately $1.1 million to the County …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Schenectady City School District – Math Workbook Inventory (2023M-65)
… – pdf] Audit Objective Determine whether Schenectady City School District (District) officials maintained adequate … Determine whether Schenectady City School District District officials maintained adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65East Bloomfield Fire District – Financial Operations (2017M-154)
… ensure that assets are safeguarded for the period January 1, 2015 through February 23, 2017. Background The East … policy to clearly require presentation and retention of price quotations or proposals and implement monitoring …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Newburgh – Budget Review (B17-6-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue … City of Newburgh Budget Review B17618 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Westmoreland Central School District – State Transportation Aid (2017M-220)
… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … processing. The Board did not ensure that the claims auditor reported directly to the Board. The Board has not … for claims processing. Ensure that the claims auditor reports directly to the Board. Establish and appoint an audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… Purpose of Audit The purpose of our audit was to examine the … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveDownsville Central School District – Fund Balance (2016M-79)
… Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… 2014. Background The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West … Hornellsville within Steuben County. The District, which is governed by an elected five-member Board of Education, … District officials did not designate an administrator who is independent of the financial recordkeeping system. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andPlattsburgh Housing Authority – Tenant Rents (2015M-260)
… 31, 2015. Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The … provides low-income housing for qualified individuals, is governed by an appointed seven-member Board of … review procedures. Ensure that an individual who is independent of the billing process reviews the rent and …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of North East – Internal Controls Over Information Technology (2013M-31)
… Findings The Board does not have a written agreement with one of the Town’s IT service providers and cannot be assured …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Town of Virgil – Justice Court Operations (2015M-77)
… through January 27, 2015. Background The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board, which is responsible for the general oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Town of Caroline – Renewable Energy (2013M-325)
… September 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, which comprises the Town … a 36 percent reduction in energy purchased. The remaining 26,382 kWh (48,584 minus 22,202) were sold back to the energy …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fTown of Frankfort - Board Oversight (2018M-58)
Town of Frankfort Board Oversight 2018M58
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at … $2.4 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207State Agencies Bulletin No. 180
… Purpose To provide information about a new Reveal report and to provide instructions for agencies Affected Employees … To provide information about a new Reveal report and to provide instructions for agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsVested Retirement Benefit – Forest Rangers Plan
… Your Vested Benefit Your vested retirement benefit is 1/60th (1.66 percent) of your FAS for each year of credited service. The retirement benefit is payable for your lifetime. You may elect one of several … retirement will be effective on the date the application is received. Remember, it is up to you to file a retirement …
https://www.osc.ny.gov/retirement/publications/1864/vested-retirement-benefit