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Jefferson County Probation Department – Restitution Payments (S9-20-10)
… policies and procedures. County officials agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment to the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… complete report - pdf ] Audit Objective Determine whether the Seneca County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Wyoming County Probation Department – Restitution Payments (S9-20-4)
… and procedures. County officials disagreed with some of our findings and recommendations. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did not contain any evidence that annual site visits … or whether jobs were created and/or retained. Twelve loan files lacked documentation to support the loan proceeds were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Saranac – Town Clerk Operations (2019M-33)
… audit findings and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … in a contract when the District purchased property from a separately incorporated Fire Department (Department) …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… the exemptions totaling $667,938 that the Assessor granted to 23 property owners. We determined that 85 of the … totaling approximately $644,523 that were granted to the 23 property owners lacked one or more pieces of documentation the Assessor and we needed to verify the property owners met the exemption criteria. As …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Department. The Company, which provides fire protection for the Village and the Town of Spencer, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… January 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Background The Margaretville Volunteer Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsSeneca County – Water and Sewer Operations (2017M-4)
… County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Gardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, … Gardiner Fire District Length of Service Award Program 2013M265 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265City of Yonkers – Financial Operations (2017M-119)
… June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, … The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Opinion 95-9
… committees of a fire company); (pro rating the number of points credited for participation in less than the minimum … is also an active volunteer firefighter may not be granted points toward a year of firefighting service under a length … for attending fire district governing board meetings. (2) Points toward a year of firefighting service may not be …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Local Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 … single largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 … received $23.4 billion and $4.3 billion, respectively, in real property taxes, representing over 53 percent of total …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentComptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… P. DiNapoli and state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would … that additional TAP costs would be less than $20 million, an increase of less than two percent, if extended to … P DiNapoli and state Senator Jose Peralta coauthored an oped on the NYS DREAM Act …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actHaverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates … and 983 employees. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mTown of Stuyvesant – Procurement (2017M-54)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 through November 15, 2016. … Board of Trustees. The Town’s 2016 budgeted appropriations for its general fund totaled approximately $468,000 and … provide documentation showing that they sought competition for professional services. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Greenwich Central School District – Claims Auditing (2016M-37)
… is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37