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Town 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)
… We reviewed properties with 100 agricultural, non-profit and not-for-profit, senior citizen, 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/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… if internal controls were adequate to ensure that Company moneys were safeguarded for the period March 1, 2013 through September 11, 2014. … Key Recommendations There are no recommendations for this audit. … Union Center Fire Company Inc Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel … Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate fuel inventory and delivery records are maintained on a daily basis. Mileage …
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)
… made to eligible employees during the audit period and found that, except for minor discrepancies, the payments … paid in accordance with Board-approved contracts and agreements. District officials did not ensure an … to ensure they are calculated according to the terms and amounts authorized by the Board. District officials …
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)
… salaries paid to 24 employees totaling $1.4 million for the period July 1, 2016 through January 7, 2018. Except for … did not update employee salaries included in offer of employment letters when salary changes were made. The … for maintenance employees. Key Recommendations Adopt a policy to provide detailed guidance for School officials to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Town of Clarkson - Justice Court Operations (2018M-57)
… Issue complete receipts and properly record all funds collected. Enforce pending tickets and submit eligible …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… "Today’s bond rating upgrade from Standard & Poor's Ratings Services, coming on the heels of upgrades by Moody’s … our recent history of on-time budgets, a well-funded pension system and spending restraint. "Over the past few … … Todays bond rating upgrade from Standard Poors Ratings Services coming on the heels of upgrades by Moodys Investors …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationIsland Trees Union Free School District – Overtime (2016M-389)
… our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
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
… projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration … government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewTown 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-53Lackawanna City School District - Contractual Services (2019M-23)
… report - pdf] Audit Objective Determine whether payments for contractual services were accurate and supported. Key … Board-approved contracts or agreements were on file for service providers. Payments to two service providers … the written agreements. Key Recommendations Ensure claims for payment from service providers are sufficiently itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Opinion 2002-11
… for activities designated by the program sponsor, selected from a list of activities set forth in section 217(c). …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0XII.7.B Voucher Denials – XII. Expenditures
… For information on reprocessing a voucher after it has been denied, see Section 7.C – Reprocessing an OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsNew York’s Economy and Finances in the COVID-19 Era
… a loss in job income in the coming four weeks Source: U.S. Census Bureau, as of June 16 New York City Leads in Job Losses, But All Regions Suffer Big Declines … more than 937,000 jobs, 20 percent of its previous total, from February through May. The COVID-19 recession has hit …
https://www.osc.ny.gov/reports/covid-19-july-9-2020State Comptroller DiNapoli Releases Municipal & School Audits
… The board did not adopt written policies and procedures for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and … former bookkeeper were referred to outside law enforcement for review. Brighton Central School District – Procurement …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Beacon Central School District – Information Technology (IT) (Dutchess County) District officials did not ensure … or used for malicious purposes. In addition to sensitive IT control weaknesses that were communicated confidentially … necessary to perform their job functions or provide IT security awareness and data privacy training annually to …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net … declined by approximately $9 million, and cash declined from $4.1 million to $1 million. Officials also did not … found that although the district’s Corrective Action Plan that was filed with the Comptroller’s Office indicated …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Merrick Union Free School District – Financial Management (Nassau County) The board and …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-61
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of matters arising within the village. As a general rule, all moneys raised by real property taxes for town … the village board may wish to consider that, as a general rule, fines imposed by a town justice court for criminal …
https://www.osc.ny.gov/legal-opinions/opinion-89-61