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Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 … plan to initiate corrective action. … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions … Town Town Assessor Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Open Educational Resources
… Key Recommendations Establish and document an OER fund spending and reporting policy and related procedures to …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesAgency Financial Reporting Package after Retirement Online
Agency Financial Reporting Package after Retirement Online
https://www.osc.ny.gov/files/retirement/retirement-online/pdf/agency-financial-reporting-package-user.pdfTown of Cuyler – Town Clerk Operations (2017M-207)
… properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through … Key Findings 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited … days after the total exceeds $250. Ensure that all real property tax collections are deposited within 24 hours. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… accurate, annual reports of its real estate holdings, and has sold several for as little as $1 with insufficient information about the economic benefits of the transfer compared to the fair market value of … with an accurate accounting of its real estate portfolio and better disclosure explaining the economic benefits to New …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Marcellus Central School District – Online Banking (2020M-66)
… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Skaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Wellsville – Budgeting (2021M-112)
… 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Opinion 94-12
… and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the highest number since data collection and … Thomas P. DiNapoli. The number is 69% more than in 2019. “New York is a diverse hub of cultures, beliefs and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… to process online banking transactions or requiring the bank to provide confirmations of online transactions. A …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Town of Lexington – Town Clerk (2017M-188)
… and is governed by an elected five-member Town Board. Real property taxes collected for the audit period totaled … for the audit period totaled $45,654. Key Findings Real property taxes totaling nearly $1.9 million and fees … Recommendations Properly collect, record and deposit all real property taxes and Clerk fees intact and in a timely …
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 Clerks Clerk office are adequately accounted for reported and deposited intact in a timely manner
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)
… of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did … granted exemptions qualify. Review data entered in the Real Property Tax System (RPTS) periodically to ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Opinion 91-27
… bear on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL LAWS -- Real Property (authority of county to supersede sale and …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Morrisville-Eaton Central School District – Online Banking (2017M-98)
… audit was to determine whether District officials ensured online banking transactions were appropriate for the period … $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, process and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Opinion 90-30
… or care granted or applied for may accept a deed of real property and/or a mortgage thereon on behalf of the … requirements pertaining to satisfaction of mortgages. Real Property Law, §275 provides that upon payment in full of … subdivision of the state ...". Section 1921(1) of the Real Property Actions and Proceedings Law requires any …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102