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Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations Ensure … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
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)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Rockland County Community College - Employee Benefits (2020M-5)
… to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts … officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Higher Education – 2021 Financial Condition Report
… the year before were 2.0 and 0.5 percent, respectively. Online course enrollment for the State University of New York … academic year from the previous period. The increase in online instruction in 2018-19 academic year was 5.6 percent. … 220,103 students in 2019-20 academic year that enrolled in online instruction, 30 percent attended exclusively through …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationCUNY Bulletin No. CU-226
… Purpose To explain the procedures for processing the June 2005 … Payments for the titles listed above are pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista Jr. to College Human Resource Directors dated May 2, 2005. Refer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-226-june-2005-uniform-allowance-paymentCUNY Bulletin No. CU-258
… Purpose To explain the procedures for processing the June 2006 … Payments for the titles listed above are pursuant to Section 9 of the Blue Collar Agreement and the memorandum dated May 2, 2006 from Carmelo Batista Jr. to College Human Resource Directors. Refer to the Attachment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-258-june-2006-uniform-allowance-paymentHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsWynantskill Union Free School District – Purchasing (2022M-85)
… Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Follow the District’s purchasing … Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mGenesee Valley Central School District - Financial Management (2019M-231)
… appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Canaseraga Central School District - Financial Management (2019M-104)
… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Victor Central School District - Financial Management (2019M-62)
… by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance … the amount of fund balance and reserves that will be used to fund operations. Develop a plan to continue reducing the school food service fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Taxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 Billion to $111.7 Billion In SFY 2022-23, reported New York State tax … billion in credits were claimed in returns filed for the 2021 tax year. The State Budget Relies Heavily on the …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesWest Valley Central School District - Financial Management (2018M-7)
… annually appropriating fund balance that was not used to finance operations and adopting budgets that overestimated … realistic appropriation estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to pay the related debt. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Northeast Central School District - Payroll (2018M-140)
… to review payroll records for all employees paid during the audit period. District officials established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Yates County – Sexual Harassment Prevention Training (S9-23-07)
… Determine whether County of Yates (County) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and all 22 elected officials), we found three elected …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… and supported. Key Findings The Board did not ensure that all cash disbursements were for appropriate Company purposes … but were not limited to, gift cards, clothing, drones and video games. $10,853 for one Board member’s Alaskan cruise … with outside law enforcement. Key Recommendations Ensure all disbursements are for appropriate Company purposes and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163