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Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
Determine 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-242Mount Pleasant Central School District – Financial Condition (2015M-82)
… audit was to examine the District’s financial condition for the period July 1, 2013 through January 6, 2015. … operates four schools and the District’s operating budget for the 2015-16 year is approximately $59 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Rockland County Community College - Employee Benefits (2020M-5)
… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were inaccurate, for a … net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the County to ensure they are billed …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… Information for members about 25 year plan for Nassau County peace officers who serve in the Nassau …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oSpecial Plan for Monroe County Deputy Sheriffs (Jailors) and Deputy Sheriffs (Court Security) (Sections 89-n and 603 (j))
… (Return to Top) (Return to Top) (Return to Top) VO1820 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-monroe-county-deputy-sheriffs-jailors-and-deputy-sheriffs-court-security-sections-89-nCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were … and whether the Board provided adequate oversight of the Treasurer’s duties to safeguard Department assets for … Crystal Beach Volunteer Fire Department Misappropriation of Funds 2014M243 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for … there is no effective mechanism in place to identify agency members’ financial interests in potential projects … Sullivan County Industrial Development Agency PILOT Program 2013M161 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programOrdinary Death Benefit – Special 20- and 25-Year Plans
… and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time lump sum …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitContract Advisory No. 26
… and affirmed by such bidder as true under the penalty of perjury: “By submission of this bid, each bidder and each person signing on behalf of any bidder certifies, and in the case of a joint bid each …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development Agency is an independent … County of Orleans Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… – Internal Controls Over Financial Operations (Wayne County) The district has adopted a code of ethics and a … books and records. Village of Tivoli – Procurement (Dutchess County) Village officials did not always use competitive …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … neighboring districts. The District is governed by a Board of Education which normally comprises nine members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialFreeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Falconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Housing Authority Administrative Expenditures (2016-MS-2)
… to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive … which allowed inappropriate expenditures to go undetected. In four of six authorities, we found either excessive … of knowledge of the travel policy by staff or expenditures in excess of those allowed by the existing travel policy; or …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Housing Assistance – Federal Funding and New York
… for renters, subsidized public housing, and a variety of housing support for the homeless. Households benefitting … certain income limits and pay rent equal to 30 percent of household income, the affordability benchmark established by the U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… the North Amityville Fire Company, Inc. (Company) Board of Governors (Board) ensured that cash disbursements were for … were for appropriate Company purposes or supported. Of the $3.6 million in disbursements made during the two-year … for inappropriate purchases and/or not supported. Examples of inappropriate purchases and unsupported disbursements: …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials … District’s response. 1 Cattaraugus-Little Valley Central School District – Financial Management (2016M-61) , which was … Determine whether the CattaraugusLittle Valley Central School Districts District Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management