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Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing … Recommendations Periodically analyze shared positions and sports programs to ensure they remain cost-effective. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureBolton Central School District - Fund Balance Management (2018M-249)
… appropriations, exceeding the 4 percent statutory limit by almost 25 percentage points. Annual budgets overestimated appropriations by more than $4.1 million or by almost 13 percent from 2015-16 through 2018-19. The …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … to meet eligibility requirements. Report the transfer of property with agricultural exemptions to the County and … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215State Comptroller DiNapoli Releases Municipal Audits
… for non-municipal-owned property on the 2017 assessment roll. Although the assessor certified the roll was accurate, he did not review the exemptions granted …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsSprings Union Free School District - Payroll (2018M-222)
… (District) employees received the salaries and accrued leave to which they were entitled. Key Findings Two teacher assistants were not paid in accordance with their … for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… types of facilities. The Agency, which was created in 1973 by the State Legislature, is governed by a seven-member Board which is appointed by the Oswego County Legislature. As of May 31, 2014 the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanTown of North Salem - Agricultural Exemptions (2018M-194)
… is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four … is properly administering agricultural real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194McLean Fire Department - Financial Operations (2018M-40)
… Periodically review bank statements, canceled check images and bank reconciliations. Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Walton Fire Department – Financial Operations (2017M-242)
… Walton Fire District residents. The Department is governed by five elected officials. During the audit period, $187,318 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Norwich City School District - Fund Balance Management (2018M-198)
… Determine whether District officials adequately managed fund balance in the general fund. Key Findings District … fund balance each year, including $1.5 million to finance the 2018- 19 budget when only $283,749 was available to fund operations. As a result, the District ended 2017-18 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Village of Nelliston - Payroll and Accounting Records (2018M-162)
… Audit Objective Determine whether the Village accurately paid salaries and wages and adequately monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer … with the Village Attorney to recoup the Superintendent’s unpaid health insurance premium. Provide appropriate …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Town of Manchester - Board Oversight and Information Technology (2018M-39)
Town of Manchester Board Oversight and Information Technology 2018M39
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
Town of Islip Industrial Development Agency Controls Over Payments in Lieu of Taxes PILOTs 2014M249
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overAllegany-Limestone Central School District - Financial Management (2018M-129)
… to finance operations and overestimating appropriations by $4.8 million (8 percent annual average) over a three-year … 18 budgeted appropriations, exceeding the statutory limit by approximately $1.3 million or 6 percentage points. Reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Inspecting Highway Bridges and Repairing Defects (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Inspecting Highway Bridges and Repairing Defects R
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followMatter of Merton Simpson v. Department of Civil Service
… here . If you’re on the list, contact Attorney General’s Litigation Bureau at (518) 776-2300 to learn if you’re …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceAlternative and Out-of-Service Death Benefits – State Police Plan
… the State Police retirement plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… plan (Section 384-d, Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit at the time of …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefits