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Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 (64 … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughTown of Murray – Capital Projects (2014M-086)
… for the water fund and not in a separate bank account as required by the Local Finance Law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Boquet Valley Central School District – Procurement (2021M-132)
… ] Audit Objective Determine whether Boquet Valley Central School District (District) officials procured goods and services in … and found five providers were paid a total of $135,238 for services provided during the audit period without …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Nyack Union Free School District – Network User Accounts (2021M-113)
… - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials adequately managed and … computer acceptable use policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113New York Mills Union Free School District – Procurement (2020M-79)
… complete report - pdf ] Audit Objective Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Cornwall Central School District – Information Technology (2021M-83)
… internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key … not adopt adequate information technology (IT) policies or a disaster recovery plan. Sensitive IT control weaknesses, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Wayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdfWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingPulaski Academy and Central School District – Financial Condition (2016M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. Background The Salmon River Central School District is located in the Towns of Bangor, Bombay, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialState Comptroller DiNapoli Releases Municipal & School Audits
… $20,834 were approved without documentation to verify compliance with the district’s procurement policy. Village of …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Otego-Unadilla Central School District – Information Technology (2021M-178)
… ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written … accounts. Officials did not provide IT security awareness training. The Board did not adopt a written IT contingency … no longer needed. Provide periodic IT security awareness training. Develop and adopt a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The purpose of our audit was to determine whether the District applied for all entitled transportation State aid for new bus … through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… served voluntarily. The panel was charged with offering strategies for the Comptroller’s consideration on how the … exposure to climate risk, but we need to engage in more strategies to protect the long-term value of the Fund. The … and help avoid investment managers whose operations and strategies are not sustainable. The panel also recognized …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelOpinion 91-32
… by OCRRA of any real property designated as the site for any facility shall be subject to approval of the … affected by its location contiguous to [a] landfill site ..." ( Vim Construction Co., Inc v Board of Assessors of … domain on behalf of OCRRA for the purpose of acquiring a site for the OCRRA localities, or if its role in approving …
https://www.osc.ny.gov/legal-opinions/opinion-91-32West Genesee Central School District - Capital Assets (2023M-128)
… As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure the … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Opinion 88-54
… may not establish an extension to a consolidated water district prior to the effective date of the consolidation. … The town board may, however, initiate proceedings for such an extension prior to the effective date of the … for increases in the cost of improvements and further real property development. November 30, 1988 John A. …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… of Audit The purpose of our audit was to determine whether District officials effectively managed general fund balance … cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex and Clinton …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCity of New Rochelle - Elevator Inspections (2018M-62)
… as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) … included 226 properties with 308 elevators and related equipment, our visits to 58 properties disclosed 140 … are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62