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Reporting of Billboard Income
… Purpose To determine whether income from properties with billboards was being accurately … assessed in accordance with the City Administrative Code for the failure to file an RPIE, filing late, or filing an … RPIE. Key Findings Finance had limited documentation to support that assessors were verifying RPIE billboard income. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… Fund (Fund) has allocated $200 million to Pine Street Alternative Asset Management for opportunistic investments through its Emerging …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsTown of Westfield - Real Property Acquisition (2019M-119)
Determine whether Town officials properly acquired real property for a Town purpose.
https://www.osc.ny.gov/files/local-government/audits/pdf/westfield-2019-119.pdfTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons.pdfTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/bath.pdfTown of Milo - Real Property Tax Exemption Administration (2018M-210)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/milo.pdfTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia.pdfTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/parma.pdfReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real … foreclosure funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were … with surplus deposits into court contained errors in the calculation of interest due and/or other mathematical …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followState Comptroller DiNapoli Releases Municipal Audits
… (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsWorcester Central School District - Fund Balance Management (2022M-75)
… reasonable estimates when developing the budget. Comply with the statutory fund balance limit. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75South Mountain Hickory Common School District – Financial Management (2022M-49)
… pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee and … corrective action. … Determine whether the South Mountain Hickory Common School District District Trustee and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mDryden Central School District – Financial Condition (2013M-396)
… unexpended surplus fund balance is in compliance with the Real Property Tax law statutory limits. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Newfane – Supervisor's Financial Records (2017M-7)
… The purpose of our audit was to review the Supervisor's financial records and reports for the period January 1, … $5.8 million. Key Findings The Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's … remains unpaid. Key Recommendations Properly monitor the secretary's and the CPA's work to ensure that accounting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Accounts Payable Advisory No. 72
… Subject: Updated Guidance for Land Acquisition Payments Reference: Guide to Financial … XII.6.B – Land Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to … award payment and land acquisition deposit vouchers that supplement eminent domain acquisitions. It also specifies the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… total approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Pittsford – Audit Follow-Up (2017M-51-F)
… is approximately $1.3 million funded primarily through real property taxes, sales tax, State aid and user charges. …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fSaratoga Springs City School District – Fund Balance (2016M-99)
… Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Milford Central School District – Financial Condition (2016M-87)
… results and anticipated operations to avoid raising more real property taxes than necessary. … Milford Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Town of Potter – Town Clerk (2020M-113)
… report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and … Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former Clerk. … records, deposits, reports and collections are remitted in an accurate and timely manner and the Clerk issues and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113