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Property Tax Freeze Credit
… intended to reimburse qualified New York State homeowners for increases in local property taxes on their primary … Department 5,661 questionable payments totaling $591,902 for follow-up evaluation and appropriate action. … where either the homeowner or property was not eligible for the STAR property tax exemption. This includes …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditVillage of Catskill – Financial Condition (2014M-134)
… $554,138 as of May 31, 2013, without plans for reserves or use of the funds. Such plans would be a useful tool for …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134III.7 Data Quality – III. Statewide Financial System (SFS)
… of the agencies to periodically clean up transactions. For transactions that have not been cleaned up, the Office of … Agency or Travel Review Complete statuses with no activity for 90 days or more will be denied. Purchase Order Guidance: … Any Purchase Order transaction with a budget status error for 30 days or more should be resolved or will be deleted. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityVillage of Monticello – Board Oversight (2013M-226)
… audit was to assess the oversight provided by the Board for the period August 1, 2011 through March 14, 2013. … and four elected Trustees. The Village’s annual budget for the 2012-13 fiscal year was $11.9 million. Key Findings … million, as required, to ensure that moneys were not used for non-village purposes. The Board also did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion above projections. The state will face cash … need the federal government to step up and provide help, or they face tough decisions such as recurring cuts or deficit borrowing. The states and local governments most …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksVillage of Pulaski – Selected Village Operations (2013M-142)
… not review each related claim. The Board did not audit, or cause to be audited, the annual financial report or supporting records of the Clerk-Treasurer. The Board does not monitor the remote access of software vendors or the Village’s information technology consultant who has …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Gardiner – Selected Financial Activities (2013M-67)
… lacked sufficient documentation such as written contracts or rate schedules. Town officials have not ensured that … duties in the cash receipts and disbursements processes, or implement compensating controls. Approve all claims prior … include sufficient documentation such as written contracts or rate schedules. Require that manually processed payments …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Justices either performed inadequate bank reconciliations or did not perform them at all. Although the Board audited … to identify the control weaknesses, the cash shortage, or the lack of bank reconciliations. The Clerk did not … the Clerk. Keep detailed records of receipts including the form of each deposit. Consider developing comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerState Agencies Bulletin No. 1912
… bulletin is to inform agencies that position pools and/or chartfield strings in PayServ may require updates for … to the agency’s Appropriation Section Representative or the Appropriations mailbox. … State Agencies Bulletin No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsDisposal of Electronic Devices
… being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (OGS) are … responsibility for clearing the data from these devices. At the time of our audit, the University at Albany had 36 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesCity of Newburgh – Budget Review (B20-6-12)
… funds are available in case of unanticipated expenditures or a shortfall in revenue. Review the revenue estimate for … to raise water rates prior to the adoption of the budget, or lower the estimate for metered water sales revenue. Adopt … and police overtime and increase them as appropriate, or implement changes in procedures to manage costs within …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12City of Saratoga Springs – Financial Condition (2012M-201)
… condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, 2011. … consisting of five members, has overall responsibility for the City’s operations. The City’s annual budget for the 2012 fiscal year was $37.2 million for the general …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201CUNY Bulletin No. CU-696
… Health Benefits Application and the MSC Enrollment/Change Form. An employee will receive $1,000 for waiving family coverage or $500 for waiving individual coverage on a semi-annual … information on the Time Entry Interface (NPAY502) or the Time Entry page using Earnings Code HBB: Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outSelected Employee Travel Expenses
… the period July 1, 2008 to August 14, 2013. Background New York State's executive agencies spend between $100 …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Affordable Home Ownership Development Program
… (Corporation), was established to promote homeownership for low- and moderate-income individuals and families and to … homeowners (Program recipients). Grant monies may be used for new construction, home improvements, or acquisition and … that contract with the Corporation and are responsible for determining a recipient’s eligibility. The annual income …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … and procedures for the preparation and processing of payroll and leave time accruals has resulted in a lack of …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Southside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background … that has five members. The School’s budgeted expenditures for the 2012-13 fiscal year were approximately $9 million. … improved. The Board contracted with NHA to be responsible for the administration, operation and performance of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Pine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $112.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171West Seneca Fire District #1 – Purchasing (2017M-272)
… whether District officials obtained required quotes for the purchase of goods and services for the period January 1, 2016 through September 1, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $480,000. Key Finding District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Bethany – Town Clerk Fees (2017M-226)
… duplicate receipts. Perform an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226