Search
Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus … option and, if so, analyze whether purchasing, rather than leasing, was the more cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyLife Changes: Membership in a Nutshell
… Thomas P. DiNapoli I cannot stress enough how important it is for you to know how membership in the New York State and … receive as a NYSLRS member. Understanding these benefits is one of the first and most important steps in planning your future. Your Retirement System is here to assist you and answer any questions you may have. …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellTown of Wellsville – Budgeting (2021M-112)
… improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board … the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112East Bloomfield Central School District – Online Banking (2016M-14)
… of Audit The purpose of our audit was to determine if online banking transactions were safeguarded for the period … District officials did not develop written procedures for online banking activities. A separate computer has not been dedicated for online banking. The bank has not provided the District with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… and District officials ensured check signings and online banking transactions were appropriate and secure. Key … and District officials did not ensure check signings and banking transactions were secure. The District Treasurer … in the Treasurer’s absence. The Board did not enter into a banking agreement with a bank that maintains six District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Opinion 90-30
… apply "to any mortgage granted to or made by the state of New York ... or any political subdivision of the state ...". …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 99-6
… FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue revenue anticipation notes or … anticipation of the receipt of State aid payable pursuant to section 545 of the Real Property Tax Law. You ask whether … 25.00 of the Local Finance Law authorizes school districts to issue revenue anticipation notes ("RANs") in anticipation …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Town of Lexington – Town Clerk (2017M-188)
… and although the Clerk reimbursed Town officials $405, she has not yet compensated officials for the remaining …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Town of Waterford - Town Clerk Collections (2018M-265)
… Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited … Determine if collections in the Town Clerks Clerk office are adequately accounted for reported and deposited …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit town sempronius
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Broadalbin-Perth Central School District – Online Banking (2020M-144)
… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Selected Aspects of Supporting Small Businesses
… To determine whether the New York City Department of Small Business Services properly administered the Employee … July 2021. About the Program The New York City Department of Small Business Services’ (SBS) mission is to help “unlock … with up to four employees that had a decline in revenue of at least 25% were eligible to receive a grant covering 40% …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesVillage of Mayville – Online Banking (2020M-150)
… properly supported and authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a written online banking policy or implement adequate … online banking transactions. A dedicated computer was used for online banking but authorized users were not provided …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… Thomas P. DiNapoli today announced that after 16 years of distinguished service, David Peirez is stepping down as Chairman of the Real Estate Advisory Committee (REAC) for the New York … Retirement Fund. DiNapoli also announced the appointment of Louis Dubin, a member of REAC since 2003, as the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeTown of Athens - Town Clerk/Tax Collector (2018M-41)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate … 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Eastchester Union Free School District – Financial Management (2016M-59)
… Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not have a written, … as financing sources for expenditures for the refund of real property taxes instead of issuing debt. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Opinion 89-5
… PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge additional fees for filing a notice of pendency if … the notice affects more than one parcel of real property. You ask if a county clerk may charge additional fees for the … in any action in a court of this State or of the United States in which the judgment demanded in the action would …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Mount Morris Central School District – Online Banking (2022M-99)
… to online bank accounts was limited. Monitor computer use with the acceptable use policy and regulations. Key … transactions. Monitor computer use to ensure compliance with the acceptable use policy and regulations. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Opinion 88-52
… of this section, disclosure shall not be required in the case of an interest in a contract described in subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-88-52