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Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural building … granting exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s attorney …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200LaFargeville Central School District – Financial Condition (2016M-216)
LaFargeville Central School District Financial Condition 2016M216
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Buffalo City School District – Special Education and Grant Administration (2017M-73)
Buffalo City School District Special Education and Grant Administration 2017M73
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationBelfast Central School District – Procurement (2016M-317)
… policy does not clearly establish procedures for procuring professional services. The purchasing agent and claims … demonstrate that they sought competition when procuring professional services from five vendors who were paid … procurement policy to clearly require the procurement of professional services through RFPs or written or verbal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Village of Walton – Bio-Digester Capital Plan (2016M-378)
… for the wastewater treatment facility’s bio-digester capital project for the period June 1, 2015 through August … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. Key Findings For five of the District’s seven reserves, totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s … whether Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… 16, 2013. Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that comprises …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over fuel used for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $45 million. Key Findings The faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice Court’s … not ensure that the head court clerk had formal procedures to ensure that all outstanding moneys owed to the Court were pursued and collected. The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Clinton – Financial Management (2014M-316)
… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Opinion 88-16
… the general interest rate of 9% per annum is applicable. A number of judicial decisions indicate that the proper method …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Opinion 2004-4
… if the officer or employee receives a direct or indirect pecuniary or material benefit as a result of that … of whether an officer or employee receives a direct or indirect pecuniary benefit from a contract, an officer or …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Real Property Tax Cap - School Districts Guidance
… Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the … records. As a result, errors and irregularities in the City’s financial operations may not be detected. Key … city audit amsterdam treasurer collections …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background … has approximately 750 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $18.6 … thoroughly investigate variances between fuel records and tank readings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialNew York Mills Union Free School District – Financial Management (2016M-107)
… Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in … which operates one school with approximately 570 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Harpursville Central School District – Financial Management (2013M-261)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261