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Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, … and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16) 90-Day Response
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16-response.pdfMarion Central School District – Procurement (2022M-3)
Determine whether Marion Central School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/marion-2022-3.pdfFiscal Stress Monitoring System - Municipalities: Fiscal Year 2020 Results
This snapshot highlights the results for all counties, cities, towns and villages that filed reports for local fiscal years ending (FYE) in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-municipalities-fiscal-year-2020-results.pdfSurvivor's Benefit Program - Eligibility of Retired Employee for Survivor's Benefit (RS6355)
For NYSLRS employers to determines the eligibility of a retired employee for a survivor’s benefit.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6355.pdfOversight of Residential Domestic Violence Programs (2017-S-16) 90-Day Response
To determine whether the Office of Children and Family Services is maintaining adequate oversight of residential programs for victims of domestic violence...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s16-response.pdfTown of Guilford - Justice Court Accountability (2018M-248)
… - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and disbursed to … to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice should: …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. TOWN SUPERVISOR -- Compensation (salary …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Accounts Payable Advisory No. 22
… purchase goods and/or services on an agency contract or Master Contract must reference the contract on the voucher … referencing a purchase order associated with an agency or Master contract or (2) referencing the Master Contract ID on the voucher. Properly referencing the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberPassenger Vehicle Fleet Management
… of General Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies … pursuant to Executive Order No. 4 to review and assess New York State government with the goal of saving taxpayer money, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementRaquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdfOpinion 91-45
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … town highways in the manner provided in the superintendent's agreement with the town board. The town board may use its …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls … 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately … duties were not properly segregated, since the Town’s accountant was responsible for processing payrolls, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … we have concluded that the exception from a fire district's spending limitation in Town Law, §176(18)(4) for the "the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Oversight of Passenger Safety (2017-S-50) 90-Day Response
To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that its vehicles are being operated safely by employees with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s50-response.pdfTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes and water and sewer rents.
https://www.osc.ny.gov/files/local-government/audits/pdf/crown-point-2018-263.pdfTown of Fort Covington - Justice Court Operations (2018M-234)
Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact.
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-covington-jc.pdfTown of Danby – Claims Processing and Procurement (2022M-127)
Determine whether the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/danby-town-2022-127.pdfPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
Determine whether the Board provided adequate oversight of non-payroll disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/patchogue-medford-2019-126.pdfAverage Estimated Costs for County and Town Special Improvement Districts
Please find attached a listing of the average estimated cost thresholds.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/average-estimated-costs.pdf