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Town of Covington – Tax Collection Remittance (P1-24-24)
… complete report – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as … by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … Determine whether the Town of Covington Town Tax Collector remitted all …
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)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35.As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
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)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there is no independent oversight to ensure …
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?
… can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 … that 15 totaling $7,159 were not audited and approved by the Board. The District used debit cards to make purchases …
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)
… did not ensure that the Treasurer maintained records and reports that accurately reflected the Company’s financial … perform bank reconciliations and ensure that monthly reports include budget-to-actual amounts, cash receipts and … Fire Company Misappropriation of Funds and Records and Reports 2014M222 …
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)
… methods, and require periodic financial reports that show actual revenues and expenditures compared to the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Berlin Central School District Vehicle Fuel Inventory 2018M02 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Central Valley School District - Separation Payments (2018M-153)
… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … totaling $113,064. Key Recommendation Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Buffalo Charter School - Payroll (2018M-72)
… School officials did not update employee salaries included in offer of employment letters when salary changes were made. … guidance for School officials to ensure any changes in salary or pay rate are properly authorized, approved and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Becoming Eligible for a Benefit – Career Plan
… Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1642/becoming-eligible-benefitBecoming Eligible for a Benefit – Police and Fire Plan
… when you were an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application to become vested. However, you will need to file an application to begin receiving your vested …
https://www.osc.ny.gov/retirement/publications/1512/becoming-eligible-benefitBecoming Eligible for a Benefit – New Career Plan
… Once you have accrued five years of credited service, you … off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at age 63. The amount of your vested benefit is based on …
https://www.osc.ny.gov/retirement/publications/1515/becoming-eligible-benefitBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits
… public employment. 1 Tier 1, 2, 3 and 5 members who are off public payroll may collect a vested retirement benefit at age 55. Tier 6 members who are off public payroll may collect a vested retirement benefit at …
https://www.osc.ny.gov/retirement/publications/1513/becoming-eligible-benefitTown of Italy – Multiyear Planning (2017M-53)
… January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is … resources are available to replace capital assets in a timely manner. Develop a fund balance and reserve policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53DiNapoli Releases Rockland County Budget Review
… Review The significant revenue and expenditure projections in the proposed budget are reasonable, except for the … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewIsland 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-389Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… We reviewed properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions … are authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
Determine whether the Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210