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DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Avoca Central School District – Payroll (2025M-14)
… [read complete report – pdf] Audit Objective Did Avoca Central School … board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, pay rates and … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Opinion 89-12
… professional engineer to prepare plans and specifications for the erection of a prefabricated building. You also state … provided by the practitioner or his or her organization for such government body (see also section 29.3[a][4]). While … to prepare specifications to furnish and install equipment for courthouses. The engineer also generally was to supervise …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… the issuance of this follow-up to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… checks in the Treasurer’s absence and, in fact, signed all District checks in place of the Treasurer. The District … should enforce its requirement that the Treasurer attend all regular Board meetings or revise its policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Employee Qualifications, Hiring, and Promotions
… qualifications, are used to hire and promote without any examinations. A JVN is posted on the MTA website, … retain existing longevity and benefits. These transfers have also occurred due to consolidations in departments such … for all positions at all four agencies to identify any differences. Take steps to revise and document changes …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsOpinion 88-5
… (c) persons qualified, but not having reached retirement age. General Municipal Law, §92-a authorizes public …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Conflicts of Interest of Municipal Officers and Employees
… in the best interests of the public. You also have a duty to use the limited public resources available to you as effectively and efficiently as possible. When … must be above reproach. This brochure is intended to help you better understand New York State law as it …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 88-11
… the appropriate village officials, will result in the best price or the most beneficial terms for the village ( Merritt …
https://www.osc.ny.gov/legal-opinions/opinion-88-11College of Staten Island - Examination of Fast Track MK LLC
… Purpose The objective of our examination was to determine if the College conducted an appropriate … Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College … The College submitted a $22,800 claim for payment, payable to Fast Track, to our Office for the brackets, support …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report … adequate insurance coverage, or are financially secure to compensate those persons they might injure, or whose …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… The Albany Times Union today, urging the state Legislature to pass comprehensive campaign finance reform in New York, … Board of Elections for making thoughtful suggestions on how to make a new public finance system viable: officials … household income in New York State in 2013 was $58,000. How can New Yorkers believe in a system that lets statewide …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… a disability by July 1994, absent an extension of time. Any new construction or alteration of an existing station … and Grove Street. In the Aviation sector, PANYNJ did not have written agreements between the airport operator and … the issuance of this report to provide information on any action planned to address the unresolved issues discussed …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… as treasurer, and took advantage of these positions to mislead and betray his department and community,” DiNapoli said. “Storrs allegedly stole funds meant to support the department and used them for his own personal needs. Thanks to the New York State Police and DA Callanan, Storrs will be …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… facility maintenance. This audit covers the period of January 1, 2014 to March 31, 2017. Background The Department … 642 cemeteries (37 percent) had overdue audits and 285 (16 percent) had delinquent annual reports. For 145 cemeteries … of all 1,745 cemeteries under its jurisdiction. As a result, it cannot use the information to best focus its …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… and Internal Revenue Service (IRS) policies. These documents may be in paper or electronic format. Unless … Accounts Payable module allows agencies to attach scanned documents to vouchers. These scanned images may be used for … of goods. The scanned images may be used as the sole documents of record only when the Business Unit has complied …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsMandatory vs. Optional Membership
… Membership in the Employees’ Retirement System (ERS) There are two types of membership in ERS, mandatory and optional. If you are a … employer that participates in the Retirement System, your membership is mandatory. Otherwise, membership prior to July …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipOpinion 93-31
… shall receive no compensation for services, but is silent with respect to whether the commissioners are entitled to be …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… bonds at private or negotiated sale to first secure the New York State Comptroller’s approval. Certain municipalities are … or any portion of an issue of outstanding bonds. Among the requirements imposed by the Local Finance Law ( Sections …
https://www.osc.ny.gov/debt/approvals