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Challenging a Determination – Basic Plan with Increased-Take-Home-Pay (ITHP)
… our Hearing Administration Bureau at [email protected].us or call us at 1-866-805-0990 or 518-474-7736 in the Albany, New York …
https://www.osc.ny.gov/retirement/publications/1511/challenging-determinationDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… For the second year in a row, property tax levy growth for school … Comptroller Thomas P. DiNapoli. This 2 percent cap affects the tax cap calculations for 676 school districts as well as … cities with fiscal years starting July 1, 2019 including the “Big Four” cities of Buffalo, Rochester, Syracuse and …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… "I fully support Governor Kathy Hochul's bold and smart actions today to protect Jewish and Muslim New Yorkers. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseAnnual Audit
… claims totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditTown of Elba - Real Property Tax Exemptions (2018M-261)
… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Buffalo United Charter School - Financial Management (2018M-197)
… (NHA), which is responsible for the general management and control of the School’s finances. The Board did not have control over School funds or how they are used. Key … terms of the management agreement with NHA to gain more control over the School’s finances. Continue to periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Skaneateles Central School District - Online Banking (2019M-2)
… The online banking policy does not clearly indicate how online transfers will be authorized and processed. None … Key Recommendations Update the online banking policy to clearly describe the procedures for authorizing and … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Amity - Town Clerk (2018M-183)
… report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) properly accounted for cash receipts. Key … public accountant to audit, the Clerk’s records. Town officials agreed with our recommendations and indicated … Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions without required … exemptions to the County as required. Key Recommendations The Assessor should: Ensure granted exemptions are …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
Hudson Falls Central School District Retiree Insurance Contributions 2018M18
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsCarmel Central School District - Extra-Classroom Activities (2018M-45)
Carmel Central School District ExtraClassroom Activities 2018M45
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45LaFayette Central School District - Fixed Assets (2018M-073)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed … a comprehensive policy that establishes threshold amounts for controlling inventory and procedures for maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Town of Clarkson - Justice Court Operations (2018M-57)
… Key Findings Justices did not provide adequate oversight of Court operations. Collections were not always properly and … 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or … to the DMV. Key Recommendations Provide adequate oversight of Court operations. Issue complete receipts and properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Town of Dayton - Supervisor's Records and Reports (2019M-189)
… receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … implemented adequate policies and procedures over employee time and attendance and leave records for the period January … Town of Chester Time and Attendance Records 2017M287 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Town of Bethany – Town Clerk Fees (2017M-226)
… duplicate receipts. Perform an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Indian Lake Central School District – Claims Auditing (2016M-15)
… July 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15City of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… the use of competition, such as requests for proposals, in procuring professional services. Key Recommendation Revise … or other appropriate method of soliciting competition in the procurement of all professional services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasing