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Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… in the Village of Fairport. The Agency is governed by a five-member Board of Directors, appointed by the Village Board. Operating expenses for the 2013-14 … the amount or a contract stipulating the services covered by the contribution. The Agency inappropriately received …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… in smart buildings, protecting the environment and public health by reducing the emissions of greenhouse gases …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted … their eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223SUNY 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 … by signing the Visa Card statement before it is sent to Accounts Payable. Furthermore, the supervisor must ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesState Education Department Examination of Payments to Tough Man, Inc.
… fee to participate in the triathlons supported by the contracts and the Tough Man websites identify multiple … and exceeded program revenues and other reimbursements by $150,000, as required. Key Recommendations Require Tough … for contract purposes and exceeded program revenues by $150,000, as required. Recover as appropriate any …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incJamesport Fire District - Length of Service Award Program (2019M-05)
… General Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. The … records for 27 members did not sufficiently support 322 points awarded. Four members may not have earned the required 50 points to be credited for a year of service. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… non-verbal autistic and developmentally disabled boy, died while in the care of a state facility. His parents …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… projects healthy growth in tax receipts and federal aid for the current fiscal year, but raises concerns about … debt and the impacts of federal policies, according to a report released today by State Comptroller Thomas P. … baseline growth levels in coming years, but it is unclear how necessary savings might be achieved. PIT receipts, which …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Key Recommendations The Clerk-Treasurer should: … basis of accounting. Provide monthly financial reports to the Board. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… said. "My staff, working with law enforcement, exposed the money transfers that Ms. Hart allegedly used to mask her … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesCity 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-102Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units reviewed … or make benchmark comparisons to ensure they received the lowest prices for electricity and natural gas. Five units … gas. … Assess whether local governmentsschool districts who utilize aggregators for energy are ensuring they are …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Hyde Park - Payroll and Time Records (2018M-225)
… Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town officials … established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town 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-207Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … 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-209Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town 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