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Real Property Tax Exemptions Administration (2017-MR-4)

… Real Property Tax Services Office, as necessary, for any technical assistance. … Real Property Tax Exemptions …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… percent of next year’s budgeted appropriations. The Board does not conduct an annual audit of the Treasurer’s records …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)

… exemptions used by approved projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job expectations. The Agency did not have a process in place to ensure that properties are …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-project

Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)

… were not supported. As a result, the property owner may have incorrectly received $80,126 in tax reductions. The Assessor did not have any documentation on file for four properties receiving …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… $38,000 in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not … or the total net proceeds the Company Treasurer should have received. Key Recommendations Monitor the Company …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

State Agencies Bulletin No. 1201

… the target employee has a National Id (Social Security Number), the Rehire, Concurrent Hire, and Transfer … the system will accept the full 9-character Empl ID for the search. Agency Actions Review the new procedures for Rehire, Concurrent Hire and Transfer transactions to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payserv

Fire Island Union Free School District – Claims Auditing (2023M-114)

… increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. Because the Board did not … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Stamford Central School District – Fund Balance Management (2022M-199)

… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199

Village of Hempstead – Budget Review (B7-16-4)

… Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating … Based on the 2016-17 proposed budget, the Village will have exhausted 94.4 percent of its taxing authority. The …

https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4

DiNapoli: Local Sales Tax Collections Increased by 4% in August

… officials should budget accordingly and monitor cash flow for the foreseeable future.” For August 2023, compared with August 2022: New York City’s … reported sales by vendors. The next quarterly numbers (for July to September) will be available in October. Table …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-august

Fine Fire District – Board Oversight (2023M-81)

… fund operations each year and there was an increased risk for errors and irregularities .  The Board of Fire … York State Town Law Section 181. Approve realistic budgets for 2019 through 2021 – appropriations were overestimated by … capital plans. Adequately audit claims prior to payment. For example, claims were approved without a quorum of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

License Fee Revenues (Follow-Up)

… Department of Consumer Affairs (Department) is responsible for ensuring that consumers and businesses benefit from a … marketplace. The Department issues licenses and permits for certain businesses operating and collects associated fees. For the fiscal year ended June 30, 2013 the Department …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-follow

Campbell-Savona Central School District – Financial Condition (2015M-42)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)

… the duties of Treasurer between them. District officials have not established sufficient controls over the procurement …

https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing

Village of Port Jefferson – Justice Court Operations (2020M-56)

… Determine whether the Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and … Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash … 2016 deposit totaling $1,055 was missing and not credited to the Justice’s account until 10 months later. Code …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… Authority’s payroll service provider. Authority officials have not entered into contractual agreements with the …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Village of Woodridge – Financial Condition (2013M-172)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … during our previous audit; this is partially attributed to the budgets adopted by the Board. These budgets featured …

https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172

Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)

… approximately $9.4 million. Key Findings Village officials have not developed formal IT policies for user access, and …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173

Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)

… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of … a summary statement. As a result, the Board’s ability to monitor the projected use and need of reserve funds could …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-funds