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Village of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Town of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … 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)
… properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Village of Belle Terre – Audit of Claims (2013M-87)
… Mayor. The Village’s operating expenditures for the fiscal year ended May 31, 2012 were $995,825, funded primarily with …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Opinion 97-26
… commissioners of a fire district may establish, after a public hearing, one or more zones in which the rate of tax … the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed … the rates for the remainder of the district. After the public hearing and upon the evidence given at the hearing, …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-344
… Purpose: The purpose of this bulletin is to provide agency instructions for … for 21P employees will end 06/07/2023. However, the status of 21P employees will remain as Active on the Job Data page. … Service – SUNY Time Entry payment exceeds the parameters of the chart and there are no comments from the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsSUNY Bulletin No. SU-328
… purpose of this bulletin is to provide agency instructions for processing the 2022 SUNY Summer Sessions Payments. … Session in 2022 are affected. Effective Dates Contracts for 21P employees will end 06/08/2022. However, the status of … 33.33 % Exceptions When reporting Summer Session Payments for employees who are not in an annual Comp Rate Code (CAL, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsSUNY Bulletin No. SU-359
… (CAL, 21P or ANN) and are enrolled in either the New York State Employees’ Retirement System (Plan Type 7Y) or the New York State Teachers’ Retirement System (Plan Type 7X), Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsOpinion 2001-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a … parent district. The apparent purpose of the "entry fee" is to recover capital costs of the district. Towns are …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 94-19
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … amount of "zero coupon bonds" (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is … Further, the amendment provides that all interest on an issue of indebtedness need not be paid annually so long …
https://www.osc.ny.gov/legal-opinions/opinion-94-19SUNY Bulletin No. SU-373
… purpose of this bulletin is to provide agency instructions for processing the 2025 SUNY Summer Sessions Payments. … Session in 2025 are affected. Effective Dates: Contracts for 21P employees will end 06/04/2025. However, the status of … 33.33 % Exceptions When reporting Summer Session Payments for employees who are not in an annual Comp Rate Code (CAL, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-373-2025-suny-summer-sessions-paymentsNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … with disabilities who are between three and five years of age. NYTPS is reimbursed for these services through rates …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualOpinion 92-45
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for … Law, §209-b[1][a]). The squad may render services in cases of accidents, calamities or other emergencies in connection with which the services of firefighters may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… ten consecutive years. However, too many residents remain in poverty, unemployment is particularly high among the … Economic Snapshot is a useful tool for those interested in learning more about The Bronx, our borough’s needs and … growth and record low unemployment rates." "A renaissance in the Bronx is upon us – record low unemployment in the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… helped this fall and winter when they complain that they have no heat or hot water.” City code requires landlords to … The agency took three days or more to follow up on 49 percent of the complaints it got in FY 2018, with an … forced to wait for HPD to even confirm they didn’t have heat or hot water. Auditors determined part of the …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… were made directly out of the concession stand bank account and were not reviewed and approved by the Board, or …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mUnified Court System Bulletin No. UCS-312
… Judges or Justices who serve the entire calendar year or a portion of the calendar year at more than one salary. To … tab on the Job Data page for that period and round to two (2) decimal places. Add each result from Step #3 to … tab on the Job Data page for that period and round to two (2) decimal places. Add each result from Step #3 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-312-2022-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-303
… Judges or Justices who serve the entire calendar year or a portion of the calendar year at more than one salary. To … tab on the Job Data page for that period and round to two (2) decimal places. Add each result from Step #3 to … tab on the Job Data page for that period and round to two (2) decimal places. Add each result from Step #3 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-court