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Personal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsKenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, … activity in the recovery fund. More than $13,000 was not used in a manner that furthers the Authority’s purpose or …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Village of Argyle – Water Billing and Collections (2023M-148)
… billings and collections. Key Findings Officials did not provide adequate oversight of water billings and … The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Wayne County Probation Department – Restitution Payments (S9-20-6)
… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, some victims may never receive the payments to which they are entitled. 24 of the 26 restitution orders … always make reasonable efforts to locate victims promptly. In addition, officials did not maintain a complete list of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6State Agencies Bulletin No. 1561
… Purpose To notify agencies that the pensionable overtime earnings … Paychecks for fiscal year 2017-18 Background In accordance with Chapter 18 of the Laws of 2012, … 31st of previous year. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1561-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to … The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to … for 2013 totaled $115,144. Key Findings The Council does not approve claims prior to payment, the audit committee did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialGloversville Housing Authority – Selected Financial Operations (2015M-257)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over tenant rents … Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, … approximately $2.5 million. Key Findings The Board did not adopt adequate policies for tenant rent collections to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Town of Berne – Procurement (2014M-147)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s purchasing … February 28, 2014. Background The Town of Berne is located in Albany County and has a population of approximately 2,800. … for this audit. … The purpose of our audit was to evaluate internal controls over the Towns purchasing …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition reimbursement and … 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by … approximately $1.3 million. Key Findings The Board did not properly authorize all tuition payments to the Director. …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104State Comptroller DiNapoli Releases Municipal Audits
… August 2024, in implementing recommendations in the audit report City of North Tonawanda – Financial Condition …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsEndwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations … separate from the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, … with real property taxes. Key Findings The Board did not ensure that all disbursements were for proper purposes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Town of Ticonderoga – Capital Project Management (2023M-38)
… with Board-authorized budgets totaling $20 . 8 million, to ensure that costs were kept within the authorized budget. … records or prepare monthly itemized capital project budget-to-actual reports for the Board. For example, budget … accurate accounting records and provide monthly reports to the Board to monitor budget-to-actual project activity. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit … 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population … approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mState Agencies Bulletin No. 1699
… Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1699-tier-5-pensionable-overtime-earnings-limit-calendar-year-2019-employeesPersonal Income Tax and Property Tax
… whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) … data files containing credits. In accordance with Real Property Tax Law, ensure eligibility determinations are made …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxComptroller DiNapoli Releases School Audits
… School District and the Utica City School District . “In an era of limited resources and increased accountability, … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Financial Activities (Clinton County) The board had not adopted comprehensive written policies and procedures …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsPersonal Income Tax Refunds
… appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds … December 31, 2015. Background The Department processes all New York State personal income tax returns. All returns that …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal controls over reserve … The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … in a debt service reserve that District officials could not associate with any outstanding debt. Four of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings … the City of Cortlands City noncontractual NC employees payroll benefits were authorized and accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Agencies Bulletin No. 2090
… to notify agencies the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2023 is $19,729.00. Affected Employees Tier … PayServ to reflect the pensionable overtime earnings limit for 2023 to $19,729.00 for Tier 6 ERS members. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023