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Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… tax exemptions. Key Findings We reviewed properties with 100 agricultural, non-profit and not-for-profit, senior … The Assessor: Granted exemptions without applications, renewal forms or other supporting documentation. Incorrectly … exemptions. Did not report the transfer of property with exemptions to the County as required. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… his new role with humility and understands the need to get back to work. My office is prepared to help him through this …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerXVI.3.A Financial Statements – XVI. Financial Reporting
… GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial … Document Preparation: Financial reporting is the process of communicating information concerning the financial … Financial reporting is the process of communicating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Comptroller DiNapoli Releases Audits
… for DME rentals that exceeded established monthly caps. In addition, noting that Medicare imposes a 36-month cap on … SUVs, trailers, trucks, and vans – used by 26 departments in their day-to-day operations. It also maintains 43 pieces … TPHI was liable instead, identifying more $37.4 million in improper Medicaid payments that had not been pursued for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsMadison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… job duties. Ensure that a payroll clerk is not involved in the payroll certification process. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Town of Broadalbin - Records and Reports (2018M-63)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The … his bookkeeper to maintain, complete, accurate and up-to-date accounting records and reports. The bookkeeper did not …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… July 1, 2014 through May 31, 2016. Background The Cold Spring Harbor Central School District is located in the Town … Cold Spring Harbor Central School District Competitive Quotes …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320X.4.B Address – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Address” section of the vendor record contains all addresses … associated with the vendor record (e.g., remit-to address, ordering address, physical address). Each address is assigned a … The Address section of the Vendor Record contains all of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressBelleville-Henderson Central School District - Information Technology (2019M-128)
… officials did not provide IT security awareness training to all employees. District officials did not develop … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide periodic IT security awareness training to all employees who use IT resources. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Union Vale - Payroll (2018M-31)
… payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … action. Appendix B includes our comments on issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Town of Haverstraw - Information Technology (2019M-125)
… and loss. Key Findings Employees accessed nonbusiness websites although it is prohibited by Town policy. Officials … provided with IT security awareness training. In addition to this public report, sensitive IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Design, implement and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125State Agencies Bulletin No. 1934
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationTown of Richford - Town Clerk/Tax Collector (2019M-236)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and … and Clerk fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five … Remit real property tax collections and clerk fees to the Supervisor and Treasurer in a timely manner. Deposit real …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Northern Adirondack Central School District – Leave Accruals (2020M-50)
… whether the District accurately maintains employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount allowed in Board-approved contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Cortlandville Fire District – Credit Cards (2020M-57)
… complete report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate … Determine whether credit card purchases were adequately supported for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Westerlo - Information Technology (2020M-33)
… to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses … IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Ithaca City School District – Financial Condition (2015M-318)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … cost savings measures are positive steps in the effort to use recurring revenues to support recurring expenditures. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Village of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash … calendar year, did not receive any new amendments relating to the delinquent carrier and was unable, therefore, to determine the exact amount owed to the Village. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Woodstock - Information Technology (2018M-211)
… implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211