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Unified Court System Bulletin No. UCS-333
… 2023 using Earnings Codes RGS , RGO , RRS , and ADJ . Do not include monies that will be calculated by the payroll … Judges or Justices who meet the following criteria and who do not appear on any of the exception listings: Judges or … Status of Active or Leave With Pay on 12/22/2022 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-333-2023-year-end-adjustment-judges-and-justices-unified-courtOpinion 99-13
… 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or … enforcing the permitted activity, and may not be charged to offset the cost of general governmental functions. … Whether a town may impose a higher building permit fee for structures …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Local Government 2020 Census Interactive Dashboard
… Find information on your community and school district with our interactive data tools …
https://www.osc.ny.gov/local-government/2020-censusOpinion 2001-7
… of capital improvements to the water or sewer system ( Video Aid v Town of Wallkill , 203 AD2d 554, 610 NYS2d 610 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to … Disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the … Supervisor in a timely manner. Ensure that all concession stand cash receipts and disbursements are accounted for by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mPine Valley Central School District –Financial Management and Procurement (2014M-36)
… million that should be used to benefit taxpayers by paying off debt, financing one-time expenditures, funding necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. The Town Board … and four elected Council members and is the legislative body responsible for overall Town operations. The Town’s … reports, tax stubs and escrow lists. Impose penalties on taxpayers making payment after the penalty free period. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialTown of Bangor – Board Oversight (2012M-193)
… to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The … Supervisor and four council members. The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Assessment of New York State Thruway Authority Finances and Proposed Toll Increase
The New York State Thruway is a central element of the State’s transportation network, serving as a critical component of the State’s economy and as a resource for millions of commuters, visitors, and businesses that rely on it to traverse the State safely and efficiently.
https://www.osc.ny.gov/files/reports/pdf/assessment-thruway-authority-finances-toll-increase.pdfStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal Reports (CFRs) were … The audit included all expenses claimed on Starting Point’s CFR for the fiscal year ended June 30, 2013, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. The Center is reimbursed for preschool special … reported costs must comply with the requirements of the RCM as well as the Consolidated Fiscal Reporting and … $172,460 in personal service costs, which consisted of $164,502 of offsetting revenue that was not included in …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualTown 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 … with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials … generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Amity - Town Clerk (2018M-183)
… the required date of deposit. The Board did not perform an annual audit of the Clerk’s records, as required. Key … Record, deposit and remit all real property taxes and fees intact and in a timely manner. Perform an adequate annual audit of, or retain an independent public accountant …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Village of Belle Terre – Audit of Claims (2013M-87)
… 2012 were $995,825, funded primarily with real property taxes. Key Finding Generally, the Board conducts a thorough …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… budget shortfall in FY 2025 to reach $7.9 billion in FY 2027, with cumulative gaps for the three-year period adding … risks of $4.8 billion in FY 2025, $6.6 billion in 2026, and $8.3 billion in FY 2027, and projects potential … gaps of $9.9 billion in FY 2025, $13.4 billion in FY 2026, and $16.2 billion in FY 2027. Tax revenue would have to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… SED school-age special education program; Headstart, Day Care, and Universal Pre-Kindergarten (UPK) programs; a Training Institute; Day Rehabilitation and Residential programs; Family Support Services; a job coaching … to Birch’s SED fixed-fee 1:1 Aides program and to the Day Care, Headstart, UPK, and other Birch programs; $310,778 in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… security system specialist of the Greenburgh-Graham Union Free School District were arrested on corruption charges for … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint … security system specialist of the GreenburghGraham Union Free School District were arrested on corruption charges …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, Inc. (NYTPS) on its Consolidated … To determine whether the costs reported by New York Therapy Placement Services Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manual