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Accounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disaster Work
Accounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disa
https://www.osc.ny.gov/files/local-government/publications/pdf/disaster.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-22)
To determine whether controls over the Empire State Supportive Housing Initiative (ESSHI) are sufficient to ensure the needs of high-risk target populations are being met, and whether providers deliver the services that are required in their contracts with State agencies.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s22.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-22) 180-Day Response
To determine whether controls over the Empire State Supportive Housing Initiative (ESSHI) are sufficient to ensure the needs of high-risk target populations are being met, and whether providers deliver the services that are required in their contracts with State agencies.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s22-response.pdfDiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are disorganized, highly decentralized and not administered … DiNapoli. Auditors also found numerous problems with how the district managed its purchases. "The Rochester City … The Rochester City School Districts payroll processes are …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsOpinion 96-15
… initial determination in this regard (see Town Law, §§64[1], 119). If the town board determines that the judgment … officers or activities funded on a townwide basis. July 1, 1996 James K. Riley, Esq., Town Attorney Town of Orangetown …
https://www.osc.ny.gov/legal-opinions/opinion-96-15XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a contract, the … Please note: Although agencies are encouraged to request early pay discounts whenever feasible, they should not be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesPublic Officers – Membership and Enrollment
… as public officers. You must give them the opportunity to join NYSLRS. A public officer is a person either elected or appointed to a governmental position with the following general … position is authorized by statute, resolution or charter to exercise part of the sovereign power of the governmental …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersTotal Receipts – 2023 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and … spending reductions, increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See … Revenues are affected by economic changes and changes in federal and …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… changes and changes in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. … Increased Over the Past Five Fiscal Years From 2018 to 2022: Total receipts increased 47.5 percent. Tax receipts … (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 percent since 2018. In …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and … spending reductions, increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See … Revenues are affected by economic changes and changes in federal and …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of Eden - Real Property Tax Exemptions (2018M-231)
… Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Elba - Real Property Tax Exemptions (2018M-261)
… documentation. Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Holland - Real Property Tax Exemptions (2018M-232)
… documentation. Key Findings We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… complete report - pdf] Audit Objective Determine whether the Town Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately … Determine whether the Town Assessors are properly administering select real …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Overview – Divorce and Your Benefits
… of divorce. A DRO gives NYSLRS specific instructions on how benefits should be divided. It is important for members …
https://www.osc.ny.gov/retirement/members/divorce/overviewCity of Norwich - Capital Planning (2019M-88)
Determine whether City officials are properly planning for capital needs.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-2019-88.pdfReporting Member Contributions – Enhanced Reporting
… their W-2 form as applicable. NYSLRS is prohibited by the IRC from returning overpaid contributions after one year. … under Section 414(h) of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred … under Section 414h of the Internal Revenue Code IRC They are reportable as wages for federal income tax and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Objectives To determine whether residents of Mitchell-Lama developments supervised by Division of Housing and Community Renewal are provided safe and clean living conditions, and whether … used for intended purposes. This report solely addresses the existence and use of an unauthorized bank account by …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli Announces Latest Fiscal Stress Scores
… stress.” “Nearly six million New Yorkers are living in a community struggling with fiscal stress. My Fiscal Stress … in those difficult, but important, discussions about community priorities.” The latest round of scores, released … Falls and Poughkeepsie and the towns of German Flatts, Parish and Oyster Bay. The city of Elmira and the village of …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 89-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-26