Search
Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Allen – Town Clerk Collections (2024M-120)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … remitted and reported collections. Key Findings The Clerk did not always record fees accurately or deposit … Determine whether the Town of Allen Town Town ClerkTax Collector Clerk properly …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit … The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the … Fair Haven Volunteer Fire Department Inc Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityWillsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that … recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid … resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Broome – Purchasing and Justice Court (2014M-255)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing … practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. … The purpose of our audit was to review the Towns purchasing practices and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Agencies Bulletin No. 344
… to receive advance Earned Income Credit payments for 2003. Background Internal Revenue Regulations require … Tax Data panel effective with the first payroll check for 2003. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… on the Employee Tax Data panel effective with the first payroll check for 2002. Questions Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… Eligibility Under these subdivisions of Section 384, you will receive additional benefits for service over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit … month following your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or if you …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOperational Advisory No. 6
… Subject: Lapsing Notice and Reminders Guidance: The Office of the State … Lapsing Notice and Reminders …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOpinion 98-21
… to contract for emergency ambulance service) MUNICIPAL COOPERATION -- Ambulance Service (joint contract by town and … General Municipal Law, article 5-G, enter into a municipal cooperation agreement under which advanced life support … fire district are considering entering into a municipal cooperation agreement under which they would contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Member Contributions
… 30 years of service. Exceptions for PFRS: Members enrolled in a retirement plan limiting the amount of creditable … link. Members whose rates have changed will sort to the top of the table with an As of Date of 04/01/2026. Please … A new Tier 6 member’s contribution rate is based on the projected annualized wage you provided when you enrolled …
https://www.osc.ny.gov/retirement/employers/member-contributionsHiring Public Retirees – When Employees Retire
… to their Section 211 Application is available on our Forms page . However, one of the following agencies may need to … Security Law (RSSL) require a member have a bona fide termination from public service prior to their date of retirement. Bona fide termination is defined as a member stopping paid service with …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesOpinion 89-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 2001-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … opinion. IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry fee" to properties within an extension to a public parking district) -- Extensions (authority to charge "entry fee" to properties within an extension to a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Enrolling Members – Membership and Enrollment
… Online Enrolling a member through Retirement Online allows you to immediately view important information, such as your employee’s tier and contribution rate, so deductions can … Dashboard” button to begin the enrollment process. Once you complete the enrollment process, an Enrollment …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersState Agencies Bulletin No. 2199
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2024 minimum wage increases for hourly employees and provide instructions for payments … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageState Agencies Bulletin No. 2304
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions for payments … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… English and close the achievement gaps — including lower graduation rates — that they are working so hard to … for many jobs and higher education opportunities, graduation or its equivalent can be critical to the future …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programs