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Town of Wells – Records and Reports (2024M-59)
… complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage … and timely accounting records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to manage the Town’s financial operations. All nine …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … the Clerk did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town … Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely manner or …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hammond Central School District – Financial Management (2024M-70)
Determine whether the Hammond Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… needs associated with constructing a new fire station and replacing old vehicles and equipment, or the effect these decisions would have on the District’s fund balance and the tax levy. … take corrective action. Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Gowanda Central School District – Financial Management (2024M-104)
Determine whether the Gowanda Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andState Comptroller DiNapoli Releases State Audits
… state Department of Transportation (DOT) requirements for classifying, reporting and repairing bridge defects. … methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 safety conditions sampled were not repaired for more than two years, including three which were open for …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites … not monitor employee internet use. Auditors found eight of 10 employees’ computers they reviewed were used for …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… School District – Payroll and Leave Accruals (Monroe County) Payroll calculation errors cost the district $3,638. … employees had eight time sheets that were missing. East Ramapo Central School District – Nonpublic School Transportation (Rockland County) District officials did not have …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… Local sales tax collections in New York state increased by 14.1% in … compared to the same time last year. “While local sales tax collections continue to experience major growth in 2023, … had the smallest growth at 8.9%. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearService Retirement Benefit – En-Con Police Officers Plan
… at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served … police officer. The Benefit With 25 years of creditable service, your benefit will equal 1/50th (2 percent) of your …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitOrdinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be … Have five years of credited service; and Be eligible for primary Social Security disability benefits. The Benefit … of: One-third of your FAS or 2 percent of your FAS for each year of credited service, up to 25 years. It is …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityOpinion 2005-8
… services by a paid city fire department, in an amount that is designed to generate revenue in excess of the projected … use of the services (General Municipal Law §122-b[2]). It is a well settled general principle that a municipal fee for … When only an approximation of the actual cost to the users is possible, “‘[e]xact congruence between the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8New York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… payments from the U.S. Treasury’s Unemployment Trust Fund; New York has been doing so since May 2020. As of … by $2 billion from the previous year. The State’s General Fund balance was $19.2 billion as of February 12. The balance …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021State Agencies Bulletin No. 2066
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2019, 2020, 2021, and 2022 Retroactive changes … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2019 2020 2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2066-april-2019-2020-2021-and-2022-retroactive-changes-command-pay-eligibleState Agencies Bulletin No. 2035
… Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 … purposes. Tax Information: These earnings are taxable income, will be included in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitOther Bulletin No. 37
… Purpose To inform the State University Construction Fund of OSC’s … Eligibility Criteria The following employees are eligible to receive the April 2017 SCF M/C 2% Parity Salary Increase: … ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 603-668) Per guidance from DOB, employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfState Agencies Bulletin No. 2329.2
… BU 47 (CSEA) State University Construction Fund BU 97 (CSEA) … Service Date Attachment for additional details 12 years $1,500 17 years $3,000 22 years $4,500 Note: CSEA or RRSU employees who meet the LGS eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesLife Changes: A Guide for Retirees
Retirees this guide will help you understand your benefit payments the services we offer and what information you need to keep uptodate
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesDiNapoli: IDA Report Shows Tax Break Growth Slows
… New York’s Industrial Development Agencies (IDAs) reported $715 million in net tax … help determine if the incentives supporting local economic development efforts are worth it." DiNapoli’s annual report … Annual Performance Report on New York State’s Industrial Development Agencies, go to: …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slows