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Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… to determine whether the Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through December 31, 2013. … benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, …
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)
… AlleganyLimestone Central School District Financial Management 2018M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… operations. Ensured that ambulance services were provided in accordance with applicable laws. Key Findings The Board has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted … and ensured that ambulance services were provided in accordance with applicable laws …
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 … Adopt realistic, structurally balanced budgets based on historical or known amounts and reduce the reliance on fund …
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)
… health insurance contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Walton Fire Department – Financial Operations (2017M-242)
… protection and other emergency services to the Walton Fire District residents. The Department is governed by five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Town of North Salem - Agricultural Exemptions (2018M-194)
… one was granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit … on an annual basis to verify that the 10-year exemption term has not expired. Town officials agreed with our …
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-222Livingston 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-expenditureCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, … the Agency’s funds. Monitor companies’ job retention and creation performance. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanBolton Central School District - Fund Balance Management (2018M-249)
… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …
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)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … senior citizen, veteran and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) 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
… issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit … transactions were properly recorded. Town of Milo – Real Property Tax Exemption Administration (Yates County) The assessor granted 850 non-New York STAR property tax …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… The Assessor: Granted exemptions without applications, renewal forms or supporting documentation. Granted an …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Barker – Justice Court Operations (2016M-422)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2015 … by an elected five-member Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling approximately $75,000. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422New York State Fiscal Reform and Accountability Act
… to limitations on state-supported debt; and providing for the repeal of certain provisions upon expiration thereof …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actComptroller DiNapoli Statement on New Immigration Ban
… diversity of cultures and experiences strengthens New York on a daily basis." Last year, DiNapoli released a report on New York's immigrant population. It found immigrants in …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m