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Town of Holland - Real Property Tax Exemptions (2018M-232)
… Twenty-seven exemptions totaling $1.5 million were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling … retain this documentation. Periodically monitor exemptions to ensure they comply with State or local laws. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232DiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… not report the transfer of all property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… Did not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… user accounts. Key Findings District officials: Did not adequately manage network user accounts. We identified 66 … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mClinton County - Separation Payments (2018M-44)
… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … period and found that seven payments (23 percent) were not accurately calculated. As a result, four former employees … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Village of Menands - Justice Court Operations (2019M-185)
… remitted timely and intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling … and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185XIV.13 Prompt Payment Interest – XIV. Special Procedures
… Office of the State Comptroller OSC requirements related to this feature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13-prompt-payment-interestWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … the cash disbursements process were adequate and we did not note any questionable bank withdrawals or payments. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… Purpose of Audit The purpose of our audit was to evaluate the District’s five-year agriculture … District provides services and fund projects related to the conservation of soil and water resources, the … $1 million. Key Finding District officials did not meet their technical goals for the first year of their …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalTown of Stamford - Annual and Claims Auditing (2018M-227)
… and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Operational Advisory No. 29
… regarding refund checks that are returned and/or need to be reissued from the Comptroller’s Refund Account. The … mailbox for a reissue or voucher close is completed in SFS, agencies will be responsible for monitoring the … voucher in SFS if necessary: Payee is deceased Payee not entitled to the payment Payee name, amount or address is …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-checkLegal Topics and Approvals
… 2010): A research paper discussing the legal requirements in connection with competitive bidding for procurements. …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period … Educational Services is a public organization created to provide shared educational programs and services to 15 …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyVillage of Deposit – Claims Auditing (2023M-173)
… (18 claims) during the audit period, the Board did not ensure compliance with the Village’s credit card policy … approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… New York City’s 65 and older population grew by nearly half a million seniors in … record high senior population, the Comptroller warns city funding must keep pace with demand to support critical … the COVID-19 pandemic caused a decline in the city’s total population, the number of adults 65 and older increased …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units reviewed … or make benchmark comparisons to ensure they received the lowest prices for electricity and natural gas. Five units … and compare to potential benchmark rates to help ensure the lowest possible prices are procured for electricity and …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts process for the … and deposit of cash collections. County officials did not ensure that cash collected was reconciled with the …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Data Breach
… - Requires the Office of Information Technology Services to notify, within 24 hours following the discovery of a data … … Requires the Office of Information Technology Services to notify within 24 hours following the discovery of a data …
https://www.osc.ny.gov/legislation/data-breach