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Real Property Tax Exemptions Administration (2017-MR-4)
… assessors were properly administering select real property tax exemptions for the period January 1, 2016 through … legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different … are responsible for granting and tracking real property tax exemptions within the local government’s boundaries. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4License Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159State Agencies Bulletin No. 1526
… the payroll system to eliminate the use of social security number as the main employee identifier. The NYS employee number should be safeguarded. Effective Date(s) Immediately … employee data out in the open when you’re not at your desk. Questions Questions regarding the use of the NYS EmplID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemCUNY Bulletin No. CU-539
… submit the following requests regardless of the employee’s status: For all rate increases, request a Pay Change with the … Checks If the agency has made an effort to deliver the check to the employee but the check has been returned and is undeliverable, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-539-cuny-retroactive-rate-increases-and-lump-sum-paymentCUNY Bulletin No. CU-538
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-538-cuny-retroactive-rate-increases-and-lump-sum-payment-cementCUNY Bulletin No. CU-537
To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-537-cuny-retroactive-rate-increases-and-lump-sum-payment-autoPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… January 1, 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected … Plattsburgh Public Library Circulation Desk Cash Receipts …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Travel Advisory No. 17
… As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the employee’s agency or another … the meal provided at the site. In accordance with the OSC Travel Manual , the employee’s supervisor and the agency are … about communicating questions to OSC. References : OSC Travel Manual GFO Section XIII.2 – Employee Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesPlanning for the Long Term: Capital Spending Reform in New York State
Over the past 10 years, NY has spent $63.2 billion to support its capital program. Despite this significant investment, there are many critical capital needs across the State that remain unmet.
https://www.osc.ny.gov/files/reports/pdf/capital-spending-report-nov-2010.pdfPutnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Outreach Events
… property. Date Event Address County February 2026 February 11, 2026 10:00 am - 2:00 pm 2026 Black History Month Celebration Empire State Plaza, …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsState Agencies Bulletin No. 2262
… Location and/or Inconvenience Pay). A teacher will only be paid for the number of days in which they are Active … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2360
… Location and/or Inconvenience Pay). A teacher will only be paid for the number of days in which they are Active … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Comptroller DiNapoli Releases Municipal & School Audits
… overtime and other costs. From June 1, 2021 through Nov. 22, 2024, WTP operators worked three different schedules that incurred significant overtime costs totaling … $1.1 million. The current chief water operator accounted for the majority of the non-weekend overtime hours and 63% of …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-341
… of the steps required to accurately process NYSTRS refunds and arrears as part of the fiscal year 2021-2022 NYSTRS … Background OSC, SUNY University-Wide Benefits, and NYSTRS have identified reconciliation issues concerning prior year NYSTRS annual bills and collaborated on a project to resolve these issues. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… are supposed to be updated at least every 90 days, but only 38 percent were done on time while 15 percent were more …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentDiNapoli: CDTA Overtime Expenses and Ridership Growing
… payments accounted for 20 percent of the authority’s total employee compensation in the 2015 fiscal year, more than twice the proportion of other upstate … DiNapoli said. “After a dip in 2010, the authority’s total ridership has been increasing. While overtime costs …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Objectives To determine what workforce development programs and services State agencies and public authorities … duplication, gaps, and/or fragmentation among these programs and services. The audit covers the period July 2018 … contracted providers, delivers workforce development (WFD) programs and services that seek to address current and …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOpinion 98-10
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (funding town … streets) -- Repairs (by town of village streets) -- Snow Removal (by town on village streets) VILLAGE LAW, … scheme in the field of highway funding, including how towns are to budget and raise money for highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-10