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Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, … Incorrectly calculated granted exemptions. Did not report the transfer of property with exemptions to the County as …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… March 1, 2013 through September 11, 2014. Background The Union Center Fire Company, Inc. is incorporated under New … Corporation Law and is located in the Town of Union, Broome County. The Company, which is governed by an … to provide fire protection services to the Towns of Union and Maine. From March 2013 through February 2014, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Town 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 … Develop multiyear financial and capital plans to ensure that financial resources are available to replace capital assets in a timely manner. Develop a fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Island Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period … overtime procedures, and employees are not required to obtain written approval prior to working overtime. Key Recommendation Develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389DiNapoli Releases Rockland County Budget Review
… review. Rockland County – Budget Review The significant revenue and expenditure projections in the proposed budget … mortgage recording tax law. At the end of the 2014 fiscal year, the county’s outstanding deficit will be approximately … the outstanding deficit. For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewState Agencies Bulletin No. 130
… for this insurance program. Affected Employees Employees in Negotiating Units 02, 03, 04 and 87 Effective Date April, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programLackawanna City School District - Contractual Services (2019M-23)
… contracts or agreements were on file for service providers. Payments to two service providers totaling $477,000 (10 percent) were not supported … Key Recommendations Ensure claims for payment from service providers are sufficiently itemized and properly supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year ahead, and New … Our state is facing great opportunities and challenges in the year ahead and New …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerSUNY Bulletin No. SU-301
… Narrative 406 410 Strike/Disp Fine Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesXVI.3.A Financial Statements – XVI. Financial Reporting
… major enterprise funds); Statement of Revenues, Expenses, and Changes in Fund Net Position - Proprietary … of Activities demonstrates the degree to which the direct expenses of a given function or programs are offset by … are recorded by the State as taxpayers earn income (personal income, general business, and other taxes), as sales …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Comptroller DiNapoli Releases Audits
… the centerpiece of BuildSmart NY — the Executive’s program for pursuing energy efficiency in certain state government … and Assistance Programs (2019-S-4) While OCA has processes for ensuring its facility aid and assistance programs are used for only eligible expenses, review and approval processes are …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… trucks, and vans – used by 26 departments in their day-to-day operations. It also maintains 43 pieces of on-rail … Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8) The Department of Corrections and Community …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-306
… the agency must submit the Action/Reason code of Rehire/APS (Appoint SS) on the Rehire page and assign a Summer … to the Summer Session position and use the Reason of APS (Appoint SS). Newly Appointed – Professional Services For … Rehire or Concurrent Hire) and use the Reason code of APS (Appoint SS). The position attributes for Summer Session …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsState Comptroller DiNapoli Releases School Audits
… and the public may have access to and could consume water from, were not sampled or properly exempted by district … reported results through the DOH’s reporting system 245 days after the required reporting deadline. Additionally, … wages accurately during the period July 1, 2022 through Oct. 10, 2024. Auditors reviewed 35 employees’ salaries and …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… in the acquisition process. OGS is also responsible for tracking data on state agencies’ food purchases and for providing a Food Metrics Annual Report each year … $18.9 million in mainstream Medicaid managed care premiums for the state fiscal year 2014-15 due to a flaw in the DOH’s …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsOpinion 88-67
… law firm. You ask whether, under these circumstances, the appointment of the mayor's law partner would result in a … a judicial review of the mayor's exercise of the power of appointment (see Village Law, §4-400[1][c]) under … Whether the appointment of the mayors law partner would result in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Agencies Bulletin No. 1966
… provide agency instructions for processing the 2021 CSEA ISU Uniform Maintenance Allowance and 2021 CSEA ISU Work-Related Clothing Allowance. Affected Employees … part-time employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Agencies Bulletin No. 1871
… provide agency instructions for processing the 2020 CSEA ISU Uniform Maintenance Allowance and 2020 CSEA ISU Work-Related Clothing Allowance. Affected Employees … part-time employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingSeaford Union Free School District – Capital Assets (2024M-112)
… Lastly, 15 of these IT assets, including 11 laptops, one printer, one smartboard, one server and a desktop computer, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112