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Town of Brownville Joint Fire District - Board Oversight (2018M-207)
Determine whether the Board provided adequate oversight of District financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/brownville-district.pdfTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/bath.pdfTown of Milo - Real Property Tax Exemption Administration (2018M-210)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/milo.pdfTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia.pdfTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons.pdfHourly Based Information Technology Services
… a pricing schedule that defines the hourly bill rate for standard and specialty job titles. The hourly bill rates for standard titles are based on job title, skill level, skill … job title and region. In addition, the bill rates for all standard and most specialty title consultants are based in …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesBolivar-Richburg Central School District - Financial Management (2019M-17)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.8 … Determine whether the Board and District officials properly managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Town of Easton – Sales Tax Allocation (2014M-355)
… The purpose of our audit was to review the Town's practice for allocating sales tax revenue for the period January 1, 2013 through June 30, 2014. … population of approximately 2,300. Budgeted appropriations for 2014 were approximately $1.2 million. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Controls Over Transportation Services and Transportation-Related Expenses (2019-S-38) 180-Day Response
To determine whether the Office for People With Developmental Disabilities has established adequate controls to effectively monitor and ensure accountability over transportation expenses and services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s38-response.pdfCity of Lackawanna – Garbage Collection Fees (2021M-206)
… for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed and/or … fees in accordance with the Code. Twenty-five of these properties were underbilled a total of $6,350. 16 … the DPW Commissioner prepared memos indicating 10 City properties required garbage fee assessment and/or billing …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Wainscott Common School District - Financial Condition (2018M-237)
… Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Village of Washingtonville – Financial Condition (2013M-346)
… March 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in Orange County. The … Village of Washingtonville Financial Condition 2013M346 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346World Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… If you participated in the World Trade Center rescue, recovery or cleanup …
https://www.osc.ny.gov/retirement/publications/1513/world-trade-center-presumptionWorld Trade Center Presumption – Career Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you were employed by a participating employer of NYSLRS or … eligible for an accidental disability retirement benefit if you become permanently disabled and unable to perform your …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionVillage of Suffern – Budget Review (B8-15-13)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies because there …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Spencer – Financial Condition (2013M-119)
… 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 … Village of Spencer Financial Condition 2013M119 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Wayne – Justice Court (2013M-52)
… 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Munnsville – Financial Operations (2012M-239)
… is located in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The … by an elected Board of Trustees (Board) comprising a Mayor and four Trustees. Budgeted appropriations for the fiscal … which limits the Village’s ability to manage emergencies and other unanticipated occurrences. For example, in two of …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the … lack of available complete information and the necessity to compile information from a variety of sources. The Board … is facing certain unknowns and restrictions and may need to use moneys from the reserve funds or unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialTown of Hague – Departmental Cash Receipts (2014M-320)
… a population of approximately 700. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320