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Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)

… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the …

https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196

Compliance With Executive Order 88 – Energy Efficiency of State Buildings

… is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in State government buildings … by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. …

https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildings

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

… tax exemptions. Key Findings We reviewed properties with 147 agricultural, non-profit and not-for-profit, senior … Did not report the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner … eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is …

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

SUNY Maritime College Review of PCard Transactions and TCard Expenses

… employees. The objectives of our examination were to determine if the PCard transactions and travel expenses … for making PCard transactions. The card is used to purchase business related goods and services that are … in fees incurred by the professor’s family that should not have been reimbursed. We also found that Metro officials did …

https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expenses

State Education Department Examination of Payments to Tough Man, Inc.

… by $150,000, as required. Recover as appropriate any amount for which Tough Man cannot properly account. …

https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-inc

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

… Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for 27 members did not sufficiently support 322 points … may not have earned the required 50 points to be credited for a year of service. Key Recommendations Revise the LOSAP …

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

DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities

… reviewed (42 total, all involving children under the age of 18) lacked support showing that the required …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilities

DiNapoli Releases Analysis of State Budget Financial and Capital Plans

… During each of the past three fiscal years, PIT receipts have varied significantly from projections, due in part to … to federal tax changes. Such changes may continue to have unpredictable impacts on state revenues, according to …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plans

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

… reports to the Board. Village officials generally agreed with our recommendations and indicated they planned to …

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

DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees

… Pleasant Valley Town Clerk Margaret Hart was charged today for the theft of more than $27,000 which she allegedly stole … trust by stealing town fees and will be held accountable for her actions," DiNapoli said. "My staff, working with law … 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/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-fees

City of Hudson – Internal Controls Over Cash Receipts (2013M-102)

… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102

Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)

… purchases are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven … ensure they received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, … spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark we identified. Key …

https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5

Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… tax exemptions. Key Findings We reviewed properties with 108 agricultural, non-profit and not-for-profit, senior … exemptions. Did not report the transfer of property with exemptions to the County as required. The Board: Did not … eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216

Town of Hyde Park - Payroll and Time Records (2018M-225)

… complete report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town … were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, totaling $1.5 …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225

Town of Lysander - Real Property Tax Exemption Administration (2018M-221)

… [read complete report - pdf] Audit Objective Determine whether the Town … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

Determine whether the Board provided adequate oversight of District financial operations

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

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

… not report the transfer of all property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …

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