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Personal Income Tax and Property Tax
… approved by the Department were appropriate and complied with New York State tax laws and regulations. Our Office … these credits are appropriate. Review the 2,038 credits with incorrect mailing addresses totaling $1 million we identified, and resubmit with valid and correct mailing addresses. Improve integrity …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxAlbion Central School District – Financial Management (2021M-200)
… and District officials: Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Overfunded … taxes than needed and resulted in the accumulation of surplus fund balance in excess of the statutory limit by … reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Seneca Falls Central School District – Procurement (2021M-201)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … officials did not always use a competitive process to procure goods and services to achieve the optimal use of … District District officials used a competitive process to procure goods and services to achieve the optimal use of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Dalton-Nunda Central School District – Financial Management (2020M-92)
… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Hammond Fire District – Board Oversight (2024M-151)
… (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Hyde Park Fire and Water District – Procurement (2025M-31)
… the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and … the Hyde Park Fire and Water District District Board of Trustees Board procured capital assets goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Greenville Fire District – Capital Reserve (2014M-64)
… funding level and the reserve has consistently been funded with amounts exceeding the amounts budgeted annually for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Disability Retirement – Divorce and Your Benefits
… benefit does not revert to a service retirement benefit when the member reaches the service retirement eligibility … NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementBovina Fire District – Fund Balance (2015M-138)
… if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, 2015. … using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop … Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Rochester Career Mentoring Charter School – Procurement (2016M-406)
… services. Key Recommendations Adopt a procurement policy with clear language addressing the procurement of services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Lawrence County. The District, which operates one school with approximately 680 students, is governed by an elected … approximately $14.8 million. Key Findings Adopt budgets with realistic estimates of anticipated expenditures and … Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347South Farmingdale Water District – Information Technology (2014M-153)
… January 1, 2012 through October 31, 2013. Background The South Farmingdale Water District is located in the Town of … South Farmingdale Water District Information Technology …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153The Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless otherwise specified in …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsThe Academy Charter School – Board Oversight (2014M-295)
… in the Town of Hempstead in Nassau County that is not under the control of the local school board. The School, which was established in 2008 under State University of New York authorization, is governed …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295DiNapoli: North Shore Leads Staten Island's Growth
The North Shore for many the gateway to Staten Island
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… a consent order requiring construction of a new facility with a completion deadline of April 2017. If the new facility …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… check images. The Board did not complete, or contract with an independent account to complete, an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Purpose of Audit The purpose of our audit was to examine the … 2014. Background The New Woodstock Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Claryville Fire District – Budgeting Practices (2014M-59)
… The District does not have a written capital plan, with an equipment replacement schedule, to help determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59