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Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… administering select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed … bona fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions … in the calculation of these exemptions to go undetected. Key Recommendations Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town of Mayfield - Town Clerk (2016M-29)
… The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The Town is governed … Key Findings The Clerk did not record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not complete monthly …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Putnam Valley Central School District – Information Technology (2021M-154)
… [ read complete report - pdf ] Audit Objective Determine whether Putnam … password requirements. Create secondary user accounts for the IT system for three employees whose job responsibilities required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… charges. Town officials did not establish an adequate system of internal controls over transfer station cash …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60State Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… “This is a game changer for New York. As the pandemic drags on for New Yorkers who have … to stay open, we’ve received critical aid from the federal government when we need it most. “This aid plugs …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-planIslip Fire District – Disbursements (2020M-9)
… State General Municipal Law and the District’s policies. Key Findings The Board: Made an inappropriate payment for … Approved payment for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient … approved purchase order prior to the purchase being made. Key Recommendations Consult an attorney regarding recovering …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9West Islip Union Free School District – Payroll (2016M-78)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August … by an elected seven-member Board of Education. Total payroll expenditures for the 2014-15 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78North Salem Central School District – Time and Attendance (2016M-209)
… School District – Time and Attendance (2016M-209) Purpose of Audit The purpose of our audit was to determine if District … provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Naples Central School District – Online Banking (2015M-143)
… Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and the Town of Springwater in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Fire Prevention, Safety and Control
… populations it serves. The audit covers the period from January 1, 2012 to October 18, 2013. Background The … These inspections are conducted by fire safety experts from the Office’s Facilities Evaluation and Inspection Unit. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… with weighing and measuring devices or update the inventory of devices. In addition, the Department did not … and Markets regulations and AML. Maintain a complete inventory of businesses and their devices. County officials …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… and accurate master list of businesses or update the inventory of devices. As a result, the Department’s master … regulations. Maintain complete records, including an inventory of businesses and consumer complaints. County …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… with weighing and measuring devices or update the inventory of devices. In addition, the Department did not … and Markets regulations and AML. Maintain a complete inventory of all businesses. County officials agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … as abandoned property. After we brought these actions to her attention, the Treasurer took immediate corrective …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE … information. Paragraphs 9 and 9-a of Section 8 of the State Finance Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of accounting. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… were properly billed, collected and distributed. During the audit period: Sixteen of the 62 bills we reviewed were inaccurate because the County’s Director of Real Property Tax (RPT Director) …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Operational Advisory No. 28
… been restored. The first priority for agencies once the system is available for use is to ensure that any receipts …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeJustice Court Fund
… Town and village justice courts in New York State are required to report their … information to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund