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Department of Taxation and Finance: Personal Income Tax
… refunds processed during the calendar year January 1, 2017 through December 31, 2017. Background During the … credits based on incorrect and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 … Taxpayer used a questionable social security number 424 1,059,098 Taxpayer had questionable itemized deductions 117 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… to ensure that Village resources are safeguarded. Key Findings The Board did not: Appoint a Treasurer to … were communicated confidentially to Village officials. Key Recommendations Appoint a Treasurer, as required, and … to select professional service providers. Enforce policies on annual accrued leave and periodically reconcile leave …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Monroe County - Financial Condition (2018M-179)
… pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s financial condition. Key Findings The County’s financial position has been strained for several … Determine whether the Legislature and County officials effectively managed the Countys financial …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Columbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance … record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Schenectady City School District – Financial Condition (2014M-168)
… fund balance that should be maintained. The general fund’s cash level was deficient, resulting in the issuance of … the repayment of RANs and for the long-term management of cash flow requirements. Ensure that future budgets are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… for the 2012-13 fiscal year totaled $82 million. Key Findings District officials did not verify that all … they overpaid by $12,080 for non-OEM options installed on 12 of the buses. The Board did not properly plan for the … fund costs that can be legally paid from these reserves. Key Recommendations Request the appropriate price lists from …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesTown of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June … Town of Erin Town Clerk and Justice Operations 2016M315 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Stafford – Capital Projects (2024M-17)
… and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of project overruns, cash … equity issue when a portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from these water districts. Specifically, the Board and Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Controls Over Cash Advance Accounts (Follow-Up)
… 2016, Parks was authorized to have three advance accounts with a total value of $313,090, as follows: Change Fund – …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… related to Hours of Service that may have been avoidable. For calendar 2010, we determined that these practices cost … these payments will inflate future pension payments for these employees by about $5.5 million. We also found …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followCazenovia Central School District – Financial Condition (2015M-327)
Cazenovia Central School District Financial Condition 2015M327
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Greenville Central School District – Information Technology (2016M-221)
… or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Islip Fire District – Disbursements (2020M-9)
… [ read complete report - pdf ] Audit Objective Determine whether … documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel … District officials disagreed with certain findings in this report. Appendix B includes our comments on certain issues in …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Village of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. … totaling $35,955 on deposit, of which only $8,550 was for current cases. Receipts were not deposited in a timely manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… – pdf] Audit Objective Determine whether highway service labor costs associated with the Town of Chemung (Chemung) and … did not adequately monitor the Agreement’s highway service labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Lancaster Central School District – Financial Management (2022M-37)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and be more transparent … not use a debt reserve, with a balance of $8.3 million, to pay debt as required. These practices resulted in real … appropriated fund balance and reserves that will be used to fund operations. Properly use reserves and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of North Norwich – Budgeting (2015M-54)
… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54City of Dunkirk – Billing Enforcement (2020M-117)
… complete report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored delinquent … Determine whether City of Dunkirk City officials properly enforced and …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Mid-Hudson Library System – Procurement (2016M-261)
… cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Village of Hewlett Neck – Financial Management (2022M-35)
… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored … trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total … Determine whether the Village of Hewlett Neck Village Board of Trustees Board adopted …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35