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DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… on New York City’s property tax assessments: “The release of New York City’s tentative property assessment roll … and its impact on city property taxes, the largest source of city revenues. “Commercial and industrial properties' … (Class IV) market values, the largest component of which are office buildings , are expected to increase by …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleCUNY Bulletin No. CU-856
… Dates: The new After-tax NYCTRS TDA code 714 will go live on 01/01/2026. OSC Actions: OSC has created deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-856-new-after-tax-deduction-code-participants-new-york-cityWyoming Central School District – Financial Management (2016M-67)
… is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates … though annual unemployment expenditures averaged $4,000, and District officials routinely levied taxes for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
… School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is … District operates one school building with 224 students and 51 employees. The District’s general fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is … associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before the District … million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… policies and procedures to ensure that District property was purchased and disposed of in a legitimate and … Law due to performing conflicting duties. The District’s property sale and disposal policy does not contain any … comprehensive policy for the sale and disposal of District property. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250East Hampton Housing Authority – Board Oversight (2017M-33)
… through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in … was created in 1983 to create and perpetuate affordable housing opportunities for qualified individuals, manages 93 housing units located on three properties in the Town and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Gorham – Budgeting (2023M-181)
… budgets. Key Findings The Board did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the Town maintained unreasonable fund balance levels and likely levied more taxes than necessary. From fiscal …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxState Agencies Bulletin No. 2055
… Payment Effective Date Check Date Administration 14 Lag 09/29/2022 10/26/2022 Institution 14 Lag 10/06/2022 … Control-D report will be available for agency use on 09/29/2022 (Administration) or 10/06/2022 (Institution). This … insert a row on the employee’s Job Data page effective 09/29/2022 (Administration) or 10/06/2022 (Institution) using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2055-october-2022-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1022
… provides for a 3% Salary Increase for employees who, on or after the effective date of the increase, have a status of … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1022-implementation-general-salary-and-other-increases-non-arbitrationState Agencies Bulletin No. 1020
… Purpose To explain OSC’s automatic processing of the General Salary and other … in the following amounts: 11/7/07 $642 11/5/08 $661 OSC Actions Salary Increases After payroll processing for Pay … where a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1020-implementation-general-salary-and-other-increases-non-arbitrationOpinion 90-4
… Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special … "quicksand-like", material. Finally, you indicate that the owners of certain of the properties surrounding the pond have … the dredging of the pond and assess the cost against the owners of the property benefited. You also ask whether, …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 97-25
… the agency approves the application. In the absence of any restrictions in section 806, it is our opinion that such a …
https://www.osc.ny.gov/legal-opinions/opinion-97-25State Police Bulletin No. SP-160
… Laws of 2015 implements the 2011-2018 Agreement between New York State and the Police Benevolent Association and … code of PAY/CSL (Pay Rate Change/Correct Salary) and the new salary. Any subsequent rows on Job Data will be updated … the 11/1/14 HZS row already in effect from $1,200 to the new amount of $2,450. Automatic Retroactive Processing OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-160-april-2014-and-april-2015-retroactive-salary-and-other-increases-stateComptroller DiNapoli Releases State Audits
… identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … identifies and reports its assessable expenses in all material respects. The board made minor calculation errors in …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Municipal Audits
… official. Town of Poland – Internal Controls Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any given time and it does not … not taken measures to provide physical security over the fuel supply. Auditors determined that approximately 7,100 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout … Findings For the three fiscal years ended June 30, 2013, we identified $154,563 in reported costs that did not comply … other than personal service costs. Among the disallowances we identified were: $58,355 in unsupported employee expenses; …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manual