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Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… real property tax exemptions. Key Findings We reviewed properties with 85 agricultural, nonprofit, senior citizen, … calculate granted exemptions. Report the transfer of four properties with agricultural exemptions to the County and did not require new owners of these properties to submit a new application as required. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of North Salem - Agricultural Exemptions (2018M-194)
… complete report - pdf] Audit Objective Determine whether the Town Assessor (Assessor) is properly administering … agricultural real property tax exemptions. Key Findings The Assessor: Granted four woodland exemptions for rented … requirements before granting exemptions. Review all previously granted agricultural structures exemptions on …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Poughkeepsie City School District - Budgeting (2018M-226)
… million and $4 million. Key Recommendations Adopt budgets with reasonable revenue and appropriation estimates based on historical or other known trends. Ensure that transfers with approvals are made to avoid overexpended line items. … Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used as a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Town of Clayton - Justice Court Time and Attendance (2017M-286)
… on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings … on her Town time sheets totaling $5,559 that coincided with hours worked at other municipalities. The Clerk did not … for 123 hours not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureHerricks Union Free School District – Overtime (2019M-127)
… monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for non-emergencies. However, … have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… 21 components at the City Court, such as interior signs with raised lettering and Braille and service counters with a portion at an accessible height. Four components at the Police Department, such as access ramps with level landings and extended railings. Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40State Agencies Bulletin No. 2371
… Purpose: The purpose of this bulletin is to provide processing … (M/C - BU06) are affected. Background: Pursuant to all Memorandums of Agreements dated 07/09/2025 between DOCCS … an Employee Status of Active are entitled to payment for all hours not worked but charged to accruals. (Note: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-departmentOpinion 92-25
… may adopt regulations authorizing a fire commissioner, who is not a member of the fire department, to ride on fire … with the performance of duties of chief or assistant chief is a factual determination to be made based upon … circumstances of each case. 16 Opns St Comp, 1960, p 404 is superseded to the extent inconsistent. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Congregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of congregate … these 246 senior centers were valued at $123 million. All senior centers provide congregate meals, various … To determine whether the New York City Department for the Aging effectively …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyOpinion 91-7
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department … for emergency and general service) FIRE DISTRICTS -- Ambulance Service (circumstances in which district may …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Inspector General
… it to prevent, detect and deter corruption, fraud, criminal activity, conflicts of interest and abuse within the … Common Retirement Fund. The Inspector General vigorously investigates and pursues any allegations of misconduct in … initiative, concerning allegations of corruption, fraud, criminal activity, conflicts of interest or abuse in the OSC …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… budget. The District entered into an agreement to provide forestry services on lands outside the District to a business …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… interest in the contracts between the Town and his auto parts businesses. The Board did not comply with General …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36State Agencies Bulletin No. 1125
… being populated in the National ID field by both the AI (Automated Interface) file and on-line data entry process: … the number “ 9 ” represent an ITIN (Individual Taxpayer Identification Number) issued by the IRS to certain resident …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Contract and Payment Actions in June
… with The Wesson Group, LLC to rehabilitate the Stewart Landing Dam in Fulton County. $1.9 million with Tioga …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneChild Care Licensing and Inspection
… the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure licensed and registered child care facilities are in compliance with applicable laws and … families, and communities. The Office's Division of Child Care Services (Division) is responsible for overseeing child …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… the State’s Medicaid program. The Department’s eMedNY computer system processes Medicaid claims submitted by … excess of permitted limits; $215,673 was paid for episodic home health care claims that did not comply with Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… Helping Students Get Course Credit Credit Recovery Programs in School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… serves approximately 700 residents. The District contracts with the City of Elmira and Big Flats Fire District No. 1 to … of Fire Commissioners consists of five elected members, with one member appointed as Chairman. Key Findings At the … tax levies. The District reported a capital reserve fund with a balance of $165,728 as of December 31, 2013. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160