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Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, … County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 … supporting documentation. Resolutions that the Board passed to approve claims for payment did not include …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2014 … September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides … County and the Town of Orange in Schuyler County. The Company consists of approximately 20 active members and is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationConstitutional Tax Limits
… the authority of counties, as well as cities and villages, to impose property taxes. Statutes intended to enforce these constitutional provisions require the … 408-4934 (866) 321-8503 (toll free) Technical issues, account set-up or log-in password issues Select option 1 Or …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsWhat is the Real Property Tax Cap?
… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capState Comptroller DiNapoli Releases Audits
… Long Island Rail Road: Utilization of the Arch Street Yard and Shop Facility (Follow-Up) (2019-F-19) An audit … New York City Transit - Selected Aspects of Subway Station Safety (Follow-Up) (2019-F-15) An audit issued in … defects were not identified by supervisors during required station inspections within three days before and after the …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsNew York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… "Today’s bond rating upgrade from Standard & Poor's Ratings Services, coming on the heels of upgrades by Moody’s Investors Service and Fitch Ratings, again shows that New York state’s finances are … Todays bond rating upgrade from Standard Poors Ratings Services coming on the heels of upgrades by Moodys …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationDiNapoli Releases Rockland County Budget Review
… 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewLackawanna City School District - Contractual Services (2019M-23)
… report - pdf] Audit Objective Determine whether payments for contractual services were accurate and supported. Key … Board-approved contracts or agreements were on file for service providers. Payments to two service providers … the written agreements. Key Recommendations Ensure claims for payment from service providers are sufficiently itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted … with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … Determine 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-209Central Valley School District - Separation Payments (2018M-153)
… District officials did not ensure an independent review of separation payment calculations was performed for all … Establish procedures to provide an independent review of all employee separation payments to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… fuel inventory and delivery records are maintained on a daily basis. Mileage records are compared to vehicle fuel … for reasonableness. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Town of Clarkson - Justice Court Operations (2018M-57)
… did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to the Department of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… adequate to ensure that Company moneys were safeguarded for the period March 1, 2013 through September 11, 2014. … Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of … incurred $293,600 in expenditures. Key Finding Except for minor weaknesses, controls are adequate to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Island Trees Union Free School District – Overtime (2016M-389)
… our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background … seven-member Board of Education. Operating expenditures for the 2015-16 fiscal year totaled approximately $58.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, 2017. … Develop multiyear financial and capital plans to ensure that financial resources are available to replace …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53State Agencies Bulletin No. 130
… of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing Agency may need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programState Comptroller DiNapoli Releases School Audits
… with the established policy and procedures, there is no assurance that the purchases were made in the most … and how they would be secured against use. Because there is no information on the lead levels of the 38 water outlets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1966
… an Action/Reason code of Paid Leave of Absence/MLS); and Works in a food service or direct care title (see GOER … in the eligible title during fiscal year 2021-2022. Works in an eligible title as listed in the GOER memorandum … an Action/Reason code of Paid Leave of Absence/MLS); and Works in an eligible title (see GOER memorandum for a list of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenance