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Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… complete report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property … Key Recommendations The Assessor should: Ensure all applicants provide adequate supporting documentation … Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Ellicottville Central School District - Information Technology (2019M-14)
… oversight of employee Internet use to ensure it complies with Board policies. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Moriah Central School District - Cash Management (2019M-65)
… available interest rates, revenue would have increased by $61,162 during the audit period. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Glens Falls Common School District - Cash Management (2019M-177)
… officials did not develop and manage a comprehensive investment program to ensure interest earnings were … cash flow forecasts that estimate available funds for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and properly accounted for. Key … not designate a property control manager. None of the 39 fixed assets valued at $242,673 were tagged as District … should designate a property control manager. Ensure all fixed assets with values that exceed the established …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… 76 agricultural, senior citizen and veteran properties with exemptions and found 49 (64 percent) lacked supporting … to meet eligibility requirements. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… complete report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property … Key Recommendations The Assessor should: Ensure all applicants provide adequate supporting documentation … Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Forks Fire District #3 - Financial Planning (2018M-20)
… Objective Determine if the Board properly manages fund balance. Key Findings The Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear … plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Kings Park Central School District - Procurement of Professional Services (2020M-22)
… to the law and District policy when procuring professional services. Key Finding District officials did not periodically seek competition for services from five professional service providers who were … Comply with the District’s procurement of goods and services policy (procurement policy) when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesWest Seneca Fire District #3 - Capital Reserves (2019M-248)
Determine whether the Board properly managed capital reserves
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Town of Guilford - Justice Court Accountability (2018M-248)
… Audit Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate … Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Foreign Fire Insurance Report Filing
… relating to such monies with our office. Annual Report Form [pdf] For assistance with the completion of the annual report form, please call our office at 1-866-321-8503 , option 4 or (518) 408-4934 . The NYS Department of Financial Services …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingSUNY Bulletin No. SU-340
… Purpose The purpose of this bulletin is to notify the State University of New York (SUNY) Hospitals of OSC’s automatic processing of title changes and reallocations of Teaching and Research … The purpose of this bulletin is to notify the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseState Agencies Bulletin No. 2204.1
… agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is … payable each fiscal year until the State enters into a new dental services contract for eligible NYSHIP enrollees. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendUnified Court System Bulletin No. UCS-346
… who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. The … Reversal and Exchange mailbox at the same time as the stop payment request. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-346-2024-year-end-adjustment-judges-and-justices-unified-courtReporting Regulations 315.2 & 315.3
… term employee shall mean an individual performing services for the employer for which the employer has the right to control the means and … as to the means and methods of accomplishing the result. For purposes of this Part, when making a determination as to … The definitions and guidelines of Regulations 3152 and 3153 for NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Opinion 88-29
… This opinion represents the views of the Office of the State Comptroller at the time … interest under Article 18 because the board member was at all times dealing with the county rather than the town in … a court should not make such fine distinctions, least of all where matters involve questions of what is proper conduct …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 96-2
… in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax … DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax … -- Refunds and Chargebacks (authority of village to charge library district with proportionate share of tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-2XI.2.B Contract Numbering – XI. Procurement and Contract Management
… The New York State Office of the State Comptroller (OSC) has defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information contained in the Statewide Financial System (SFS) can be accurately … The New York State Office of the State Comptroller OSC has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingDiNapoli Releases Executive Budget Report
… Budget proposes to continue circumventing the state’s debt cap by utilizing a loophole in the Debt Reform Act for …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-report