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Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… of Penfield (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility. Specifically: 27 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… physical accessibility for the 100 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key Findings … accessible lavatories. 21 components at the Cohoes Public Library (Library), such as access aisles in accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26DiNapoli: MTA’s Subway Station Repair List Is Growing
… percent of the structural components were worn or damaged. Not one of the Bronx’s 70 stations had all of their …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingComptroller DiNapoli Releases School Audits
… the use of a fuel management system, district officials do not review system activity reports to identify anomalies …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 97-23
… companies and ambulance corps often requires compliance with certain minimum service requirements. In such cases, an …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 92-53
… within the county, the State Comptroller is not required to approve a distribution formula adopted by the county. You … (i.e., 1 1/2%) of the sales tax within the city pursuant to Tax Law, §1224(b). Therefore, the county is required, by Tax Law, §1262(d), to distribute one-half (i.e., 1 1/2%) of its sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: January Tax Collections Fall Short
… collections fell short of expectations,” DiNapoli said. “With two months left in the state’s fiscal year, this is a … the Budget is expected to issue a revised Financial Plan with updated revenue projections this week. Other findings … million below projections. The General Fund ended January with a balance of $10.4 billion, which was $241.5 million …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortTown of North Salem - Agricultural Exemptions (2018M-194)
… parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. Granted three … though the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling $2,168 in assessed … annual basis to verify that the 10-year exemption term has not expired. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Springs Union Free School District - Payroll (2018M-222)
… absence request form. Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on …
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)
… was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanMcLean Fire Department - Financial Operations (2018M-40)
… disagreed with certain aspects of our recommendations in our report, but indicated they planned to implement some … Appendix B includes our comment on an issue raised in the Department’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Village of Nelliston - Payroll and Accounting Records (2018M-162)
Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for 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)
… pursue cost-effective measures by exploring the potential for offering select special education services in-house. …
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)
… fund balance to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and …
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)
… forms or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. … not require new owners of these properties to submit a new application as required. Key Recommendations Ensure granted …
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
… York State Comptroller Thomas P. DiNapoli today announced the following municipal audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three … (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… complete report - pdf] Audit Objective Determine whether the Board: Effectively managed financial operations. Ensured … allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not … of duties within the disbursement process. Ensure that all ambulance service fees collected are remitted to the …
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)
… 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 … financial plan that was unrealistic when compared to the adopted budgets. Key Recommendations Adopt realistic, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198