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Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… whether the Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted … whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, … partnership, or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to … signature of the contractor with whom the State is doing business. It is not necessary that the signature of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureMount Pleasant Central School District – Financial Condition (2015M-82)
… budget for the 2015-16 year is approximately $59 million. Key Finding District officials adequately monitored the … financial condition to maintain fiscal stability. Key Recommendation Continue to monitor the budget and take …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Opinion 91-64
… 2 Opns St Comp, 1946, p 308 is superseded. This is in reply to your inquiry regarding transportation contracts which were let by a school district during the 1989-1990 school year. It …
https://www.osc.ny.gov/legal-opinions/opinion-91-64State Agencies Bulletin No. 647
… award was made in accordance with section 209 of the Civil Service Law with respect to certain employees in … and 8/23/06 (Administration) OSC Actions OSC has created new codes for the following new data elements with respect to … Positions and Job Data Page as follows: Position Data A row will be inserted effective 3/27/03 (Administration) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleState Agencies Bulletin No. 1913
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing the April 2021 2% Lifeguard Salary Increase. … PSNU who are included in Bargaining Unit 68 (Lifeguards) and meet the eligibility criteria are affected: 001269 - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalDiNapoli Releases Bond Calendar for Fourth Quarter
… December, all of which is new money. The anticipated sales in the fourth quarter compare to past planned sales of $8.58 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-bond-calendar-fourth-quarterComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … cash flow analysis to monitor and assess reported revenues for reasonableness. The comptroller did not provide the council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… of Audit The purpose of our audit was to examine the Department’s controls over financial activity for the period … 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, which has a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mIslip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement … The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were adequately … County, provides water, sewer and lighting services to approximately 1,400 customers. The District, which is … written policies or adequately segregated financial duties to properly monitor banking activities. Our analysis of …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental collections were adequately … pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections were not properly … at $16,779. Key Recommendations Maintain adequate records to account for collections at the pool and remit pool …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, … approximately $7.6 million. Key Findings The combined fund balance of the part-town general fund, part-town highway … budgetary estimates. The Board has not adopted a fund balance policy or a multiyear financial and capital plan. …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Clifton-Fine Central School District – Financial Condition (2017M-297)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District management … over $1 million more in fund balance than was needed to finance the budget. The District has retained over … in the debt service fund and has not used the fund to pay off the related debt. The District has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Kingston City School District – Fixed Assets (2017M-214)
… for the 2016-17 fiscal year totaled $161 million. Key Findings Assets were not tagged as District property. New … Information Technology (IT) Department’s asset list. Key Recommendations Ensure that all fixed assets above the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is … Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and … The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Hortonville Fire Company – Financial Activity (2014M-210)
… our audit was to examine controls over the recording and reporting of financial activity for the period January 1, … May 19, 2014. Background The Hortonville Fire Company is a volunteer organization associated with the Hortonville Fire … Hortonville in the Town of Delaware, Suffolk County. The members, including five officers, are responsible for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when … filed (in preliminary form) and reviewed. … Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityConcord Industrial Development Agency – Agency Management (2015M-61)
… January 1, 2012 through March 4, 2015. Background The Concord Industrial Development Agency was created in 1980 to … The Board has not taken sufficient action to initiate new projects and encourage the creation or expansion of new …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-management