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Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… calculated granted exemptions. Did not report the transfer of all property with exemptions to the County as required. … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations Ensure … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
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)
… Did not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of … with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated … Spencer, is governed by a three-member Board of Trustees. In 2014, the Company received $29,400 in receipts and made $11,900 in disbursements. Key Findings …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. Background …
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
… criteria Background The 2016-2021 Agreement between the State of New York and DC37, provides for payment of the … and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-98-april-2019-district-council-37-dc37-longevity-lump-sumTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 85 …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Nesconset Fire District – Length of Service Awards Program (2014M-317)
… earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, 2014. … of Fire Commissioners. The District’s operating budget for 2014 is approximately $2.6 million. Key Finding The … as volunteer firefighters from earning LOSAP points for responding to calls during their regularly scheduled work …
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)
… an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … approximately $265,000. The Board inadequately planned for the project, which resulted in the need to borrow … of work. Ensure that the use of reserve funding sources for capital projects are in compliance with applicable …
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)
… the Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Division of Housing and Community Renewal Bulletin No. DH-103
… earnings that are automatically calculated by the system (e.g. overtime), the agency must separate earnings by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-102
… which implemented the 2016-2021 Agreement between the State of New York and DC-37, provides for payment of the … subject to employment taxes and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-102-october-2019-district-council-37-dc-37-rent-regulationCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in State government buildings … by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… reductions. The Assessor did not have any documentation on file for four properties receiving eligible funds … take corrective action. Appendix C includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Division of Housing and Community Renewal Bulletin No. DH-97
… 120 hours of accrued Over40 Comp Time II credits in each year of the program. The Governor’s Office of Employee … credits are eligible to cash out up to 120 hours once per year. Employees do not need to be currently enrolled in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-97-2018-rrsu-over40-comp-time-ii-cash-outDivision of Housing and Community Renewal Bulletin No. DH-96
… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-96-october-2018-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-95
… which implemented the 2016-2021 Agreement between the State of New York and DC-37, provides for payment of the … subject to employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-95-october-2018-district-council-37-dc-37-rent-regulationCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… Purpose To determine the extent of implementation of the one … background checks when hiring unlicensed persons in direct care positions. The audit report concluded that the … allowed to work for periods ranging from 2 months to as long as 28 months without final clearance. Of these, eight …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… 23 bank accounts that CUNY Central officials identified for BMCC, seven required such a notification. CUNY Central did not have the required notification form for one of these accounts, which was opened in May 2014. Additionally, we identified two accounts, for the BMCC Foundation, that were not on CUNY Central’s …
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)
… of implementation of the two recommendations included in our initial audit report, Universal Pre-Kindergarten … to be safe and suitable for children and maintained in a state of good repair and sanitation. Our initial audit … were complying with health and safety requirements. In addition, we found a wide disparity in the way UPK …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-follow