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Other Bulletin No. 71
… the eligibility criteria are affected. Background: The State University Construction Fund’s Board Resolution AD-8 … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … No. 1786 Non-negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… Comptroller Thomas P. DiNapoli analyzes New York City’s child care services for those under the age of five, … efforts based on the greatest need. “The rising cost of child care, especially for children under five, is a major … DiNapoli said. “Governor Hochul’s recently unveiled child care expansion proposal, supported by Mayor Mamdani, is …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollState Police Bulletin No. SP-74
… To notify agencies that Deduction Code 308, Equitable Life Insurance Program, is no longer valid for new … to start a new deduction for Deduction Code 308, Equitable Life Insurance Program Effective Date Immediately Background … Benevolent Association has advised OSC that the Equitable Life Insurance Company is no longer a union-sponsored vendor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-74-deduction-code-308-equitable-life-insurance-programContributing Toward Your Retirement – State Police Plan
… or have 32 years of service credit, whichever comes first. For your first three years of membership, we use the annual … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/contributing-toward-your-retirementPartial Lump Sum Payment – State Police Plan
… members, you will receive your PLS along with your first pension payment, at the end of the month following your … benefit).* Choosing a Lump Sum Payment You must select a pension payment option and PLS payment by the end of the … your retirement application. Lump Sum Payment Amounts The amount of the PLS payment available to you is a percentage of …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentRetiring with an Outstanding Loan – State Police Plan
… you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, your loan balance at retirement and the type of retirement (service or disability). The loan application …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanReal Property Portfolio
… Objectives To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of … efficient use of loans, grants, tax credits, real estate development, marketing, and other forms of assistance. ESD, …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioProperty Tax Freeze Credit
… Credit is intended to reimburse qualified New York State homeowners for increases in school and municipal taxes on … residences.To receive the PTF Credit for tax year 2015, homeowners must receive the STAR property tax exemption … properties. 2,052 payments totaling $818,766 to deceased homeowners. 246 duplicate payments totaling $43,504. 61 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditAudit of the Tuition Assistance Program at Stony Brook University
… students for State-funded Tuition Assistance Program (TAP) awards. Background Stony Brook University (Stony … for New York State residents is approximately $6,200. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… and three cities in New York that were in some level of fiscal stress in 2020, based on scores that largely … stress before the pandemic hit,” DiNapoli said. “Some of that pressure could be alleviated with federal stimulus funds and the restoration of state aid, but the full extent of the pandemic’s impact on …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressAccountability and Surplussing of Vehicles (Follow-Up)
… ). Background The New York State Office for People With Developmental Disabilities (OPWDD) is responsible for … services for more than 130,000 New Yorkers with developmental disabilities. It provides services directly and … 600 not-for-profit service-providing agencies. Regional Developmental Disabilities State Operations Offices …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for valid purposes. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Town of Colden – Highway Operations (2017M-127)
… Purpose of Audit The purpose of our audit was to review highway department operations for the period … management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Canaan – Board Oversight (2017M-183)
… 31, 2016. Background The Town of Canaan is located in Columbia County and has a population of approximately … tax collections totaling $2,794,760 to the Supervisor in a timely manner. The Board did not perform annual audits … duplicate receipts for all transactions where no other form of receipt is available. Remit all tax collections to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183City of Lockport – Cash Flow (2014M-195)
… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted … records are complete, accurate and maintained in a timely manner so that the Council and City officials can …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Walton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Board does not perform an annual audit of the Treasurer’s records. The Board does not properly audit all claims. The … Conduct an annual audit of the Treasurer’s financial records. Audit claims and ensure that approved claims are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialVillage of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36