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2023 Average Estimated Costs For County And Town Special Improvement Districts

A listing of the average estimated cost thresholds for 2023.

https://www.osc.ny.gov/files/local-government/required-reporting/pdf/2023-average-estimated-costs-for-county-and-town-special-improvement-districts.pdf

Improved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements

The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.

https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdf

Schuyler County – Court and Trust Funds (2021-C&T-1)

Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/schuyler-county-2021-ct-1.pdf

DiNapoli: Tax Cap Below Two Percent

… Property tax levy growth for local governments with fiscal years closing Dec. 31 will … for all counties, towns, fire districts, 44 cities and 11 villages. “The pandemic and the fiscal uncertainties … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percent

Additional Service Credit for Sick Leave (Section 41[j]) – Coordinated Plan For ERS Tier 3 and 4 Members

… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Additional Service Credit for Sick Leave Section 41j …

https://www.osc.ny.gov/retirement/publications/1522/additional-service-credit-sick-leave-section-41j

Credit for Previous Public Employment or Military Service – Coordinated Plan For ERS Tier 3 and 4 Members

… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Credit for Previous Public Employment or Military Service …

https://www.osc.ny.gov/retirement/publications/1522/credit-previous-public-employment-or-military-service

Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions

… the Department of Health (Department) appropriately and effectively implemented and applied the new APR DRG-based hospital inpatient payment system for Medicaid services when patient deaths occur within one … reimbursement methodology used to compensate hospitals for inpatient medical care. The new methodology, based on All …

https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissions

Opinion 88-18

… Law, §261(3) are required to be apportioned among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The … of article fourteen, titles one and two of the real property tax law (2) to perform all acts and fulfill all …

https://www.osc.ny.gov/legal-opinions/opinion-88-18

CUNY Bulletin No. CU-106

… Purpose To explain OSC processing for a New Bargaining Unit, Union Code, Earnings Program and Benefit Program Affected Employees Employees in certain … and Union Code U2N Reason for Change To properly report to District Council 37 employees in affected job codes who are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefit

State Agencies Bulletin No. 1084

… Purpose To provide information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for … Corrections and Community Services Office of Mental Health School for the Blind School for the Deaf Office of Children …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1084-restoration-contract-pay-and-additional-pay-21p-institution-teachers

Opinion 89-10

… section 77-b, "municipality" is defined to include public libraries and a governing board is defined to include the … cash advance may be paid after audit. Therefore, public libraries may provide cash advances in accordance with …

https://www.osc.ny.gov/legal-opinions/opinion-89-10

DiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000

… The chairman of the Wallkill Fire District’s Board of Fire Commissioners was charged this … spanned three years, State Comptroller Thomas P. DiNapoli and Ulster County District Attorney Holley Carnright … member into signing blank checks which he later cashed for personal use. He was arraigned this morning in Shawangunk …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000

VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables

… date (liquidation date) is incorrect, prepare an AC-3286S form as per normal business process and email to OSC’s …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automation

Truxton Fire District – Board Oversight (2022M-123)

Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/truxton-fire-district-2022-123.pdf

South Otselic Fire District - Financial Activities (2022M-169)

Determine whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/south-otselic-fire-district-2022-169.pdf

Tioga Fire District – Board Oversight (2022M-170)

Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tioga-fire-district-2022-170.pdf

Oversight of Horizon and Crossroads Juvenile Centers (2022-N-3)

To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n3.pdf

Frequently Asked Questions – World Trade Center Presumption

… What is a presumption? I assisted in the recovery and cleanup operations, but I was stationed in various … benefit? I am an active member. Is there a filing deadline for this benefit? If I retired prior to September 11, 2001, … details. Repaired, cleaned or rehabilitated vehicles or equipment, owned by the City of New York, contaminated by …

https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questions