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Property Tax Cap Reporting for School Districts Presentation
Please print out the Property Tax Cap Reporting for School Districts presentation to follow along with webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-reporting-for-school-districts-presentation.pdfGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-community-charter-2020-34.pdfResponse to Human Trafficking
… For the same time period, Providers utilized only 39% of funds allocated to them. Key Recommendations Improve data …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingCUNY Bulletin No. CU-317
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit T9 Effective Date(s) Institution paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-317-district-council-37-local-2627-union-dues-and-agency-shopTown of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax … in Niagara County and has a population of approximately 2,600. The Town, which includes the Village of Barker within …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419CUNY Bulletin No. CU-344
… or direct deposit advice statement dated October 9, 2008: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, … Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 116XX, 117XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-344-prepaid-legal-service-benefit-cuny-employeesDiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… announced today. “The defendant allegedly took advantage of her father-in-law’s death to personally profit, buying … bank account,” DiNapoli said. “Thanks to the work of my investigative team and Broome County District Attorney … his passing. The state retirement system became aware of Burnett’s death in July 2022 and stopped payments. After …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… trustee Mark McLain for allegedly swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was … his misdeeds.” McLain, 72, served as the SWSC Treasurer from 1999 to early 2020. The club receives funding from … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … determined that Davis Ethical likely fabricated nearly all of the improper claims. Davis Ethical processed many of the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followDiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft
… restitution after admitting Friday to repeatedly pilfering village coffers to pay for white water rafting and dating … Kings Mountain, N.C. “This case represents yet another in a recent sad epidemic of public trust violations,” Steuben … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theftComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … or establish sound policies and procedures related to credit card usage and did not provide sufficient oversight … expenditures. The treasurer paid credit card claims prior to board approval. City of Salamanca – Selected Financial …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… prohibited conflicts of interest and allowed claims to be paid prior to audit and approval. The board also did not adopt a code of … the district and his snow plowing business. Contrary to New York State Town Law, the treasurer paid certain claims …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Capital Planning
… Purpose To determine whether the Niagara Frontier Transportation Authority (NFTA) has … authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses … Other Related Audits/Reports of Interest New York State Canal Corporation: Infrastructure Inspection and Maintenance …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningState Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Eaton No. 1 Fire District – Board Oversight (Madison County) District officials did not adequately monitor financial … performed. In addition, the board did not ensure that the district’s required annual financial reports were filed in a …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Property Tax Credits
… oldest program (the Property Tax Freeze program) beginning in levy year 2014. Each of these credits are intended to … duplicate payments or home owner or property not eligible. In addition, we worked with the Department to return 20 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit private school located in Greene County that provides preschool special education … fiscal year ended June 30, 2015, ECLC reported $547,761 in reimbursable costs on its CFR for the rate-based preschool … the fiscal year ended June 30, 2015, we identified $12,843 in reported non-personal service costs that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED’s) … to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … costs for the preschool Special Education Itinerant Teacher (SEIT) program we audited. Key Finding We identified …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … the fiscal year ended June 30, 2013. Background Circle of Friends provides preschool special education services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Objective Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials … was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded IT assets could not be located. These assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Personal Income Tax and Property Tax
… by the Department were appropriate and complied with New York State tax laws and regulations. Our Office examined refunds …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-tax