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Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223DiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of … make sure the funding for those services is going out the door,” DiNapoli said. “This is especially disappointing …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsReal Property Tax Cap - Local Governments
… on our upcoming training opportunities. Contact Call the Help Line at 1-866-321-8503 or (518) 408-4934 or by Email at …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsAddison Central School District – Procurement of Professional Services (2023M-6)
… officials sought competition for the procurement of professional services. Key Findings District officials did … policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … that services were procured in the most economical way and without favoritism. Key Recommendation Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6City of Lockport -- Budget Review (B1-15-20)
… the accumulated deficits in the City’s general, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … of our limited review, we found the significant revenue and expenditure projections in the preliminary budget are …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Village of Allegany – Vehicle Fuel (2012M-308)
… The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period … residents. The Village Board is the elected legislative body, which comprises the Mayor and four Trustees. The … and record the amount of fuel purchased, dispensed and on hand. These records should be reconciled to periodic physical …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… maintain an accurate listing of bail, properly report ticket dispositions to the DMV or close his bank account as required when he resigned. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Chautauqua – Fiscal Stress (2013M-220)
… as necessary, to the budget when revenue shortfalls become known. Implement a plan to eliminate the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, Selected Aspects of Railcar … from extending the inspection interval for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followTown of Candor – Fund Balances (2014M-157)
… not adopted long-term financial and capital/infrastructure plans to set forth the Town’s objectives and goals. From … about their various financial and capital/infrastructure plans for these excess fund balances, the Board has not … authorized reserves to finance certain anticipated future expenditures and adopt a policy to establish funding …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… OVERVIEW Interagency billing is a process that allows agencies to bill each other, … item) and payables (voucher). DIFFERENT SCENARIOS WITH Online AND Future Phase AGENCIES PERFORMING INTERAGENCY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingUnified Court System Bulletin No. UCS-68
… a union-requested change in the description of Deduction Code 391. Affected Employees Employees represented by … Council 37, Bargaining Unit SK, with a voluntary Deduction Code 391 Effective Date Checks dated March 10, 2004 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-68-new-narrative-description-deduction-code-391Lakeland Fire District – Travel and Conference Costs (2013M-145)
… Purpose of Audit The purpose of our audit was to examine the internal controls over travel … The payment of $15,041 in questionable travel costs which do not appear to be for the District’s benefit. Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Real Property Tax Cap - School Districts
… on our upcoming training opportunities. Contact Call the Help Line at 1-866-321-8503 or (518) 408-4934 or by Email at …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsTown of Wethersfield – Capital Project (2025M-46)
… [read complete report – pdf] Audit Objective Did the Town of Wethersfield (Town) Board (Board) properly plan for and … and/or equipment. These projects are generally large in scale, require large sums of money and are long-term. In May … $243,500 of Town funds to purchase property and goods and services that may not be used. The property that was …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46CUNY Bulletin No. CU-198
… Purpose To notify agencies of a change in eligibility for Deduction Code 382 (DC37 Benefit Trust). Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37CUNY Bulletin No. CU-332
… who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University Benefits … Instructions To pay eligible employees, use the Earn Code HBB and enter the following information into the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-332-cuny-health-benefits-buy-out-waiver-program-payment-cycleSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… ensure compliance with applicable rules, regulations, and license conditions, DoHMH is required to inspect all licensed … reviewed a random sample of 80 other facilities, including dental facilities (the most prevalent type of facility … radioactive materials and radiation equipment. Inspect dental facilities before they commence operations. Re-inspect …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… and budget uncertainty,” DiNapoli said. “Education, affordable housing, and health care are essential needs for … City Department of Education DOE is the largest public school system in the nation, serving roughly one million … The system includes 11 acute care hospitals, five skilled nursing facilities and over 50 patient community health …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agencies