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What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … cap; and establishing requirements for reserves of excess funds. For more information, see Overview of the Office of …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight and management of the Town hall capital project. Key Findings The Board … funding sources for capital projects are in compliance with applicable statutes and regulations. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… $4.1 million. Key Findings District officials did not purchase fuel in the most economical manner. The District did not ensure compliance with its vehicle use policy. The Board … Key Recommendations Solicit competitive bids or use available State and county contracts for the purchase of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mLake George Fire Company - Cash Receipts (2015M-216)
… 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board … oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialRockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Columbia County – Payroll (2014M-121)
… auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have … properly segregated. Review the method by which part-time attorneys are paid and the associated hours are reported. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121State Agencies Bulletin No. 900
… Purpose To notify agencies of the 2009 processing schedule for AC 230s (Report of Check Returned for Refund or Exchange). Background To maintain the … by any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/900-schedule-submitting-2009-returned-paychecksState Agencies Bulletin No. 1040
… Purpose To inform agencies of the elimination of Advanced Earned … 31, 2010. Qualified employees will, however, still be able to take the credit when they file their federal income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcState Agencies Bulletin No. 973
… Purpose To notify agencies of the 2010 processing schedule for AC 230s (Report of Check Returned for Refund or Exchange). Background To maintain the … by any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/973-schedule-submitting-2010-returned-paychecksTown of Tonawanda – Recreation Fees (2017M-133)
… 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … properly accounted for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… $790,000. Key Findings The Clerk-Treasurer did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank statements with the financial … document (AUD) to OSC that was 88 days late. The Board did not perform, or contract with an independent auditor to …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… Center (MHRIC) for IT services. Key Findings Employees do not comply with the District’s acceptable use policy. … of personal, private and sensitive information (PPSI) have not been developed. The District does not have service level agreements for services provided by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town … withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. … 2017 received, used and was paid for leave time to which she was not entitled, valued at $1,842. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave … compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances recorded in the …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid reimbursement procedures for the … five-member Board of Education, operates three schools with approximately 1,650 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mTown of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Town’s financial affairs for the period January 1, 2015 through … adequate policies and procedures governing separation payments. Separation payments totaling $50,128 were paid from …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Quogue Union Free School District – Financial Condition Management (2017M-196)
… The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCity of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether … on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background The … technology (IT) security policies and City officials do not have formal procedures to address disaster recovery, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184