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Town of Bath - Real Property Tax Exemptions Administration (2018M-209)

Determine whether the Assessor properly administered select real property tax exemptions

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209

Town of Augusta - Real Property Tax Exemption Administration (2018M-230)

… Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 …

https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230

Town of Milo - Real Property Tax Exemption Administration (2018M-210)

Determine whether the Assessor properly administered select real property tax exemptions

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210

Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. … of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds

Seaford Fire District – Length of Service Award Program (2014M-319)

… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. Background The Seaford Fire District is a district corporation of the State, distinct and separate … from the Town of Hempstead, Nassau County, in which it is located. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319

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

… forms or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. …

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

Nesconset 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-317

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

… Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 properties with … 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

Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark

… New York has lost one of its greatest legislators. Assemblywoman Clark and I were … efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have lost a dedicated public …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clark

Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)

… No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Livonia, in …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25

Rockland County Department of Social Services – Service Contracts (2014M-368)

… Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help to … policy and seek competition for some contracted services. Key Recommendations Require that service providers … met. Use a competitive process when procuring professional services. …

https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368

Town of Perinton - Financial Management and Information Technology (2017M-232)

… Adopted unrealistic budgets and accumulated $24 million in unsubstantiated reserves. Has not developed comprehensive … or provide IT security awareness training to employees. In addition, we communicated sensitive information technology …

https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232

Gardiner Fire District – Length of Service Award Program (2013M-265)

… 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, … Gardiner Fire District Length of Service Award Program 2013M265 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)

… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds

City of Dunkirk – Community Development Block Grant Management (2012M-146)

… our audit was to evaluate the City’s financial management and administration of the Community Development Block Grant … The City of Dunkirk is located in Chautauqua County and has a population of approximately 12,600 residents. The City is governed by its Charter and other laws of the State of New York. The Common Council, …

https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146

Village of Avon - Board Oversights and Professional Services (2018M-30)

… oversight. Determine if the Village obtained proposals and executed and monitored contracts for professional services. Key … The Treasurer inaccurately recorded capital reserves and operating fund expenditures and the Board inappropriately … Village of Avon Board Oversights and Professional Services 2018M30 …

https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30

Town of Marlborough - Water and Sewer Financial Operations (2018M-160)

… advances. Ensure late penalties are properly computed on overdue customer accounts. Town officials generally agreed …

https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160

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

… by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she … not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any wages paid for …

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