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Town of Eden - Real Property Tax Exemptions (2018M-231)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate documentation. … 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with a total … The Assessors: Granted or subsequently maintained 20 exemptions totaling over $1.4 million that were not properly …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Overview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be … ends. Retirement benefits could be affected in any of the following ways: An ex-spouse may be entitled to a … of retirement benefits must be stated in the form of a Domestic Relations Order (DRO) — a legal document issued by …
https://www.osc.ny.gov/retirement/members/divorce/overviewDiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are disorganized, highly … costing taxpayers, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also found … the district managed its purchases. "The Rochester City School District needs to substantially overhaul how it is …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsControls 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.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.pdfCity 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
… returning overpaid contributions after one year. Federal Tax Treatment of Member Contributions For tax purposes, member contributions are treated as employer … 414(h) of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred until they are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsNew York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
… in our nation. All leaders, particularly the White House, must call out domestic terrorism and white supremacist …
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-vaSUNY Bulletin No. SU-59
… enable agencies and OSC to determine if an employee who works in more than one agency is in dual employment status … 2 panel. Dual Employment/Extra Service If an employee works in more than one agency and the total of all jobs does not exceed 100% full-time employment, the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-59-suny-part-time-employees-paid-bi-weekly-basisOpinion 91-33
… govern ( Ten Hoeve v Board of Education of Dundee Central School Dist , 97 AD2d 678, 469 NYS2d 174, revd on other …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Mandatory Membership – Membership and Enrollment
… They must also earn at least the New York State’s minimum wage . The date of membership is the date of … The date of membership is the date of hire. Minimum earnings for mandatory membership in Tiers 1 and 2 …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipOpinion 89-26
… Act", amended Article 18 of the General Municipal Law (§800 et seq .) to provide for a system of annual financial … corporation or other district (General Municipal Law, §800[4]). A "political subdivision" is defined to mean a …
https://www.osc.ny.gov/legal-opinions/opinion-89-26VI.3.A Overview – VI. Budgets
… to another. These transfers are governed by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law §51 governs the movement of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDivorce and Your Benefits – Divorce and Your Benefits
NYSLRS pensions are considered marital property and may be divided when a marriage ends Overview
https://www.osc.ny.gov/retirement/members/divorceDiNapoli Announces Latest Fiscal Stress Scores
… There are 25 local governments in fiscal stress, State Comptroller Thomas P. DiNapoli … towns and one village. Ten of those municipalities are in the highest ranking designation of “significant fiscal stress.” “Nearly six million New Yorkers are living in a community struggling with fiscal stress. My Fiscal …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… of an unauthorized bank account by Sunnyside Manor’s Board. For findings and recommendations related to … the unauthorized bank account, see the full report ( 2022-S-46 ). About the Program The Mitchell-Lama Housing program … mat, a cooking apron, and toys) totaling $2,512 and restaurant payments totaling $1,723, including a single …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… New York’s health departments are not consistently enforcing the state health code for eateries and other establishments nor explaining why violators are not being punished, according to an audit released today by … New Yorks health departments are not consistently enforcing the state health code for eateries …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
https://www.osc.ny.gov/files/reports/pdf/business-owners-in-new-york-state.pdfBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
Oversight of the Farm-to-School Program (2020-S-9) 180-Day Response
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s9-response.pdf