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Town of Chester – Property Tax Exemptions (2016M-325)
… of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 … Findings The Assessor did not properly grant and monitor property tax exemptions and did not have the proper … The purpose of our audit was to review the Towns property tax exemption process for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Unified Court System Bulletin No. UCS-131
… 534 , First Unum Insurance. Affected Employees Employees in Bargaining Unit SY represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employeesRetirement System Membership – State University Police Plan
… Police officers and paid firefighters working for employers that participate in the New York State and … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/retirement-system-membershipFuture Forward Internship Academy
… The online application for our Summer 2026 session is closed. For questions, contact … stated track preferences. Internship Details Dates May 21, 2026 - August 14, 2026 Eligibility Students must be … the duties assigned by the student’s immediate supervisor. 20% Attendance/Class Participation Attendance and active …
https://www.osc.ny.gov/jobs/internsVested Retirement Benefit – Career Plan
… benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we receive your retirement application after you become eligible, your vested retirement will be effective on the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitOpinion 99-8
… the form and content of the minutes (see 1982 Opns St Comp No. 82-181, p 233; 1981 Opns St Comp No. 81-301, p 325). In relation to the distribution of the minutes of town …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Town of Hancock – Transfer Station Operations (2016M-255)
The purpose of our audit was to determine if transfer station operations were selfsufficient for the period January 1 2015 through December 31 2015
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the period January 1, … Key Finding The Board adequately audits claims prior to payment and ensures the claims are supported by adequate … The purpose of our audit was to review the claims audit process for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Leaves of Absence – Regional State Park Police Plan
… half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1867/leaves-absenceDolgeville Central School District – Fuel Monitoring (2023M-175)
… for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly … inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations … cards were reasonable. Key Recommendations Maintain diesel fuel perpetual inventory records, perform periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175State Agencies Bulletin No. 1213
… year-end procedures for taxable travel reimbursements in order to comply with IRS reporting requirements. This … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations, Chapter XIII, Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1184
… Pay LOM Location Pay – Other Amount MSP Military Stipend Payment RGH Regular Pay Hourly Employee RGO Regular Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several pension payment options, all of which will provide you with a monthly benefit for life. For example, you may elect the …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionDiNapoli: Former Hannibal Fire Chief and Father Arrested
… Chris Emmons had previously attempted to start a go-kart track business on his own property, but in February 2016 he … the Hannibal Fire Company to pay for construction of a track on its property. He said it would help raise money for … his family members and others. Proceeds from the sale of race registrations and pit fees were supposed to go to the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedTown of Great Valley – Town Clerk (2014M-29)
… Key Recommendations Issue duplicate receipts when no other form of receipt is available. Deposit all collections in the bank in a timely and intact manner and remit by check all …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Opinion 2003-4
… benefits arising from injury incurred while putting up Christmas lights at firehouse]; Town Law §176[14], [19]). Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 95-16
… the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses … of Education Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion … district in such central high school district a certified statement of the portion of such amount to be paid by each of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Valley Stream Central High School District – Capital Assets (2025M-16)
… assets totaling $52,992 had a missing or incorrect asset tag number. Additionally, 18 assets totaling $46,305 could … as disposed of in the District’s inventory record and had replacement costs totaling $85,400, were approved for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16City of Amsterdam - Budget Review (B21-5-5)
… Once received, the funds will come with restrictions on what they can be used for. The proposed budgets for the … using unsupported allocation methods. The proposed budget does not appropriate enough money for contingencies in the … are settled. The City’s proposed budget includes a tax levy of $6,059,017, which is within the limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5