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Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , … their money is being spent appropriately and effectively.” Clifton Park-Halfmoon Fire District No. 1 – Length of Service …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… of Palladia Inc. (2020-S-5) In 2014, OASAS entered into a five-year $45.6 million contract with Palladia, under which … and addiction treatment services. Auditors found OASAS is not effectively monitoring the expenses reported by … similar child welfare services, such as foster care. In a follow-up, auditors determined OCFS officials have made …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… issued in January 2014 found the department was unable to meet the demands of its inspection frequency schedule, and … both existing and new establishments preparing food prior to obtaining the required inspection. In addition, the … of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 88-63
… -- Auxiliary Police (use of moneys received as gift for unit established for village) MCKINNEY'S UNCONSOLIDATED LAWS, … gift to defray the costs of operating an auxiliary police unit established to serve a village are held by the county … that moneys received as donations for the auxiliary police unit of a village within the county have been held by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-63East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - November 30, … commodities such as fuel are frequent targets for theft, waste and misuse. By limiting access, requiring documentation … and reviewing fuel records, opportunities for loss, waste and misuse are reduced. A periodic reconciliation of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringState Comptroller DiNapoli Releases Audits
… audits have been issued. Office of Addiction Services and Supports (OASAS): Oversight of Chemical Dependence … Education Audit Initiative): These Our Treasures, Inc. (TOTS) – Compliance With the Reimbursable Cost Manual (2020-S-60) TOTS is a New York City-based non-for-profit organization …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsService Retirement Benefit – State Police Plan
… service beyond 20 years. The benefit for Tier 2, 5 and 6 members can’t exceed 70 percent of your FAE. If you … by the Division of State Police prior to August 15, 2007, and you retire at age 57 before completing 20 years of … to the ‘My Account Summary’ area of your Account Homepage and click “Apply for Retirement.” You can also apply by mail …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitCity of Lockport -- Budget Review (B1-15-20)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2016. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. Ensure the appropriation …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20North Shore Central School District – Fuel Inventory (2017M-89)
… of our audit was to evaluate the District’s controls over fuel inventory for the period July 1, 2015 through December … included the date, stick reading in inches, gallons of fuel in the tank (physical inventory), and a running analog … March 2016, the department also began using an electronic fuel monitoring system that tracks the actual gallons …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Orleans County – Department of Social Services (2012M-222)
… assistance provided by the County for the period January 1, 2011, to September 7, 2012. Background Orleans County is … Ensure that DSS personnel adequately communicate with each other to avoid errors, such as duplicate payments. … documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… including the Town Supervisor. The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and … applied a flat percentage rate to each department’s budget, which is not equitable because all the departments do … to departments that did not use them. These improperly allocated amounts represented at least $779,829 (26 percent) …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Wyandanch Union Free School District – Budget Review (B23-7-1)
… years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Liberty – Financial Condition (2013M-109)
… not consider the affect of the unlikely collection of the full levy on its adopted budgets. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended for many line items and in total for the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Special Accidental Death Benefit – Special 20- and 25-Year Plans
… will be at least: The full wage you would have earned in the highest grade-step of your position; or The wage that … a police superior officer or a fire officer, if you were in the highest grade-step of a supervisory position. …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – State Police Plan
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitState Comptroller DiNapoli Releases City of Newburgh Budget Review
… The significant revenue and expenditure projections in the proposed budget are reasonable, except for … and has not made an allowance for uncollectible taxes in the 2015 proposed budget. The city’s proposed budget … 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/state-comptroller-dinapoli-releases-city-newburgh-budget-review