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Tax Exemption Administration - Town of Babylon

To determine whether the Town Assessor properly administered select real property tax exemptions.

https://www.osc.ny.gov/files/local-government/audits/pdf/babylon-town.pdf

Town of Holland - Real Property Tax Exemptions (2018M-232)

Determine whether select real property tax exemptions are properly supported by adequate documentation.

https://www.osc.ny.gov/files/local-government/audits/pdf/holland.pdf

Town of Elba - Real Property Tax Exemptions (2018M-261)

Determine whether select real property tax exemptions are properly supported by adequate documentation.

https://www.osc.ny.gov/files/local-government/audits/pdf/elba.pdf

Town of Eden - Real Property Tax Exemptions (2018M-231)

Determine whether select real property tax exemptions are properly supported by adequate documentation.

https://www.osc.ny.gov/files/local-government/audits/pdf/eden.pdf

Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)

Determine whether the Town Assessor is properly administering select real property tax exemptions.

https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh.pdf

Oversight of Undistributed Child Support Funds

… oversight and guidance are sufficient for local social service districts to effectively reduce undistributed child … oversight and guidance are sufficient for local social service districts to effectively …

https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-funds

Use of New York State Snowmobile Trail Development and Maintenance Funds

… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New … of Parks, Recreation and Historic Preservation (Parks) to prepare a plan to service the snowmobile trail miles in …

https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds

Town of Sidney – Budget Review (B4-13-19)

… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … of the liability could significantly impact the Town’s real property tax levy or the current level of services …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

Oversight of Pupil Transportation Services (2019-S-49)

To determine whether the State Education Department is monitoring school districts’ compliance with safety training requirements for school bus per ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49.pdf

DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth

… The New York City Administration for Children Services (ACS) must improve its oversight and … Thomas P. DiNapoli. “The New York City Administration for Children Services has to improve its operations and … the youth are prepared to re-enter society and have hope for a better future.” ACS oversees Horizon Juvenile Center in …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youth

Opinion 88-78

… of article 3 of the Municipal Home Rule Law (§§20, et seq .) must be followed. Pursuant to section 20(4) of the Municipal Home Rule Law, no local law shall be … and implementing the abolishment (Public Officers Law, §§100 et seq .). In this regard, you may wish to contact the …

https://www.osc.ny.gov/legal-opinions/opinion-88-78

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… be paid in advance. The Treasurer did not maintain custody and control of her signature stamp and check signatory … Key Recommendations Develop policies and procedures for banking activities and online purchases. Ensure that all … by the Board, listed on the warrants and entered into the accounting records. Ensure the Treasurer maintains custody of …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

DiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme

… two principles of Phinaliz Communications LLC, Philip Mtui and Mbaga Kaiza, were indicted for their alleged role in a scheme to steal more than $1 million from Medicaid by filing false and inflated reimbursements for transportation services, New … two principles of Phinaliz Communications LLC Philip Mtui and Mbaga Kaiza were indicted for their alleged role in a …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-scheme

Corcraft's Textile Procurement Practices

… practices used by the Department of Corrections and Community Supervision's Division of Industries (Corcraft) … is a major component within the Department of Corrections and Community Supervision. Corcraft's mission is to employ … offenders in real work situations to produce quality goods and services at competitive prices. Corcraft employs about …

https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practices

Town of Fulton – Justice Court Operations (2017M-6)

… the internal controls over the Court’s financial activity for the period January 1, 2015 through October 6, 2016. … The Town of Fulton is located in Schoharie County and has a population of approximately 1,400. The Town, which … court records, including updating the bail records in the accounting software. Deposit all money collected in a timely …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Enforcement of Article 19-A of the Vehicle and Traffic Law

… driving test; behind-the-wheel tests; and written or oral exams testing the driver’s knowledge of the rules of the road … document the basis for an entity’s exemption or review past exemptions to determine if they are still appropriate. …

https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-law

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