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Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling $3,036 in the … ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible … Recommendations Monitor the work of the Business Manager and employees who process nonresidential foster care bills …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingTown of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … approximately $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Greenville Fire District #1 – Board Oversight (2014M-376)
… internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … Fire Commissioners. The District’s budgeted appropriations for 2014 totaled $317,350. Key Findings District budgets did … over the budgeting process. Review the legal requirements for reserve funds and legalize existing reserve accounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65What is the Real Property Tax Cap?
… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional project …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Apalachin Fire District – Oversight of Financial Operations (2013M-25)
Apalachin Fire District Oversight of Financial Operations 2013M25
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… in accordance with the agreement with the City of Little Falls. The County Legislature should determine whether …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Watertown – Information Technology (2017M-184)
… safeguarded personal, private and sensitive information on City servers and in its financial system for the period …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town 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-133Contributing Toward Your Retirement – Article 14 Benefits
… employer, once you join the Retirement System, all salary and service earned in connection with all employment must be … federal income tax; Reported as wages for New York State and local income taxes; Reported as wages for Social Security; Reported as wages to the New York State and Local Retirement System, and used in the calculation of …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementCleveland Hill Union Free School District – Financial Management (2017M-235)
… funds to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Village of Northville – Joint Youth Activity Program (2016M-339)
… Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to ensure a proper …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… for the Department to recover improper Medicaid payments and adhere to regulations pertaining to the payment and prior … still needed. Of the four prior audit recommendations, two were implemented and two were partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-business