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Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. … Limestone Volunteer Firemen …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mKillawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the … the current unrestricted, unappropriated fund balance is still excessive at 44 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-111Monroe County – Golf Course Contract Management (2014M-111)
… for a number of duties, including contractually obligated levels of maintenance and capital investments. The County did … not enforce contractual requirements related to staffing levels and qualifications. Key Recommendation Actively … completed each year. Ensure that adequate staffing levels are maintained and that qualified employees are on …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… County Legislature. Key Findings The Board did not design and implement an adequate system to monitor the amounts directly billed and collected by taxing jurisdictions for … Policy (UTEP) requirements for monitoring the sales and use tax exemptions used by approved projects. The Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectState Agencies Bulletin No. 999
… Questions about these Reason Codes may be directed to the Payroll Audit mailbox. … To inform agencies of the creation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesState Agencies Bulletin No. 1201
… Purpose To inform agencies of changes to the data entry and processing of Rehire, … as follows: When the target employee has a National Id (Social Security Number), the Rehire, Concurrent Hire, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservReal Property Tax Exemptions Administration (2017-MR-4)
… town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Campbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Red Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationFire Island Union Free School District – Claims Auditing (2023M-114)
… corrected. Because the Board did not develop and adhere to adequate guidance on performing its claims audit duties, … claims totaling $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 … missing the audit checklist required by District procedure to verify that all supporting documentation was available for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114DiNapoli: Local Sales Tax Collections Increased by 4% in August
… in 2023,” DiNapoli said. “With overall growth having all but returned to pre-pandemic rates, local officials …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustFine 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-81License Fee Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the five … million. We found that the methods used by the Department to identify unlicensed businesses were not sufficient, and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followStamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. … audit school Stamford …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Port Jefferson – Justice Court Operations (2020M-56)
… 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to … Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… 1, 2015 through March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which … of Hadley and Day in Saratoga County and the Town of Lake Luzerne in Warren County. The Commission is governed by a … or establish policies or procedures over the Commission's operations that outline the Board's and the towns' roles …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016m