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Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)

… and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted exemptions we reviewed, contained … to verify eligibility for the exemption or accuracy of exemption calculations. Correctly calculate granted exemptions. Report the transfer of four properties with agricultural exemptions to the County …

https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215

Town of Lenox - Real Property Tax Exemption Administration (2018M-242)

Determine whether the 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-242

Town of Seneca Falls - Town Hall Capital Project (2018M-220)

… the Board provided adequate oversight and management of the Town hall capital project. Key Findings The Board … amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare an … As a result, the Town incurred total project costs of approximately $4.55 million. The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220

Town of Parma - Real Property Tax Exemptions Administration (2018M-223)

… The Assessor: Granted 28 exemptions (19 percent of those reviewed) without applications, renewal forms or … calculated granted exemptions. Did not report the transfer of 10 (of 37) properties with exemptions to the County as required …

https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223

Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)

… accounting records using the modified accrual basis of accounting. Accounting records were not adequate to … Clerk-Treasurer did not provide monthly financial reports of receipts and disbursements to the Board. Key … revenues and expenditures using the modified accrual basis of accounting. Provide monthly financial reports to the …

https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243

Jamesport Fire District - Length of Service Award Program (2019M-05)

… if District officials properly administer the length of service award program (LOSAP). Key Findings The District’s … earned the required 50 points to be credited for a year of service. Key Recommendations Revise the LOSAP policy to be … if District officials properly administer the length of service award program LOSAP …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05

Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)

… select real property tax exemptions. Key Findings Of the 224 granted exemptions that we reviewed totaling approximately $6.2 million of assessed value, 136 exemptions (61 percent), valued at … $3.8 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200

Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)

Determine whether Town Officials have adequate controls to safeguard Highway Department assets and if they used a competitive process to procure highway goods

https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18

Town of Parish - Financial Condition and Supervisor's Records (2019M-58)

… accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway …

https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58

Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)

… system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key … that sheets are completed accurately. Provide copies of rental contracts to the recreation department office to …

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79

Town of Chili - Financial Management and Cash Receipts (2019M-167)

… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic … Establish a written policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial … records. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167

City of Yonkers - Internal Controls Over Cash Collections (2018M-14)

… Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) collected from credit card payments … $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days … receipts. City officials disagreed with certain aspects of our findings and recommendations, but indicated they …

https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14

Village of Andover – Water and Electric Cash Receipts (2019M-152)

… water and electric financial duties or provide oversight of her work. As a result, the Deputy had complete control … controls, such as providing additional oversight of the Deputy’s work. Village officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee … policies and the CBA are followed for allocating all types of accrued leave earned including compensatory time. Design and implement procedures to monitor the use of IT resources, including personal use and provide IT …

https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84

Village of Red Hook - Procurement and Claims Auditing (2019M-100)

… policy. Village officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …

https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

… others. The Supervisor did not provide: Adequate oversight of the bookkeeper to ensure that records were accurate and … adequate financial reports, leading to the deterioration of the general town-wide’s fund balance, which had a deficit of $86,345 as of December 31, 2016. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

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