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Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 76 … the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, … Incorrectly calculated granted exemptions. Did not report the transfer of property with exemptions to the County as …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Division of Housing and Community Renewal Bulletin No. DH-95
… Services Unit (RRSU) LLS payment and provide instructions for payments not processed automatically Affected Employees … rate credit minimum of 10 years (October 2004 or earlier) for employees who were previously established on the October … position. Refer to OSC Actions – Automatic Processing for additional information. Background Chapter 76 of the Laws …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-95-october-2018-district-council-37-dc-37-rent-regulationBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). … included in our initial report Borough of Manhattan Community College Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… Purpose To determine the extent of implementation of the two … provides four-year-old children access, at no charge, to comprehensive early childhood education experiences that … regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followDivision of Housing and Community Renewal Bulletin No. DH-103
… and Community Renewal of OSC’s automatic processing of the October 2019 Rent Regulation Services Unit (RRSU) Performance … and DC-37, provides for payment of performance advances on October 1, 2019 to eligible RRSU employees based on the 2019 Salary Schedule. Effective Date(s) The October 2019 RRSU Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsSeaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Division of Housing and Community Renewal Bulletin No. DH-98
… Affected Employees Employees in the Rent Regulation Services Unit – BU67 with an increment code of 1976-2014 who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-98-april-2019-district-council-37-dc37-longevity-lump-sumNesconset Fire District – Length of Service Awards Program (2014M-317)
… was to determine if employees properly earned length of service award program (LOSAP) credit for the period January … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 properties with … Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… We reviewed properties with 85 agricultural, nonprofit, senior citizen, veteran and other exemptions. The Assessor … not require new owners of these properties to submit a new application as required. Key Recommendations Ensure granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School District) did not adequately evaluate … Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School District) spent approximately $2.4 … Three units (Broome County, Cortland County and North Syracuse Central School District) spent approximately …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, … not correctly calculate granted exemptions. Did not report the transfer of property with exemptions to the County as …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Hyde Park - Payroll and Time Records (2018M-225)
… report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town … officials established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… Service (FSS) contracts with entities within the Young Adult Institute Network (YAI Network) to ensure claimed … years ended June 30, 2016, including three for Young Adult Institute, Inc. (YAI) and two for Premier Health Care, … Support Service contracts with entities within the Young Adult Institute Network to ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsEnlarged City School District of Troy – Leave Accruals (2014M-144)
… Purpose of Audit The purpose of our audit was to determine if District employees received and used leave accruals in accordance with employment contracts or collective … accruals. District officials implemented specific controls to ensure employee leave accruals were earned in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Purpose To determine if the Empire State Development Corporation’s … MWBE goal plans and utilization reports, which are used to prepare an overall MWBE program report to the Governor and the Legislature annually. The audit … To determine if the Empire State Development Corporations ESD …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programDivision of Housing and Community Renewal Bulletin No. DH-138
… a lump sum payment of up to $600 to eligible employees who hold an earned Associate’s Degree, Bachelor’s Degree, … FY 2025-2026 Higher Education Differential. Employees must hold a qualifying degree or professional license and provide … to SSA. This report will be submitted to SSA after the close of the 2025 tax year. It is important that agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026