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DiNapoli: Fewer Counties Exceeding Tax Cap
… The number of counties overriding New York’s property tax cap has declined by more than half over the past four fiscal … to tighten their budgets even more to stay within the tax cap and deliver services that homeowners expect. I believe … leaders next year will be especially difficult.” The tax cap, which first applied to local governments beginning in …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capState Comptroller DiNapoli Releases Audits
… of Health: Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up) (2019-F-35) An audit … December 2018 and May 2019, auditors noted that train service personnel did not collect non-commutation fares 26 … that should have been done by in-network anesthesia providers. In a follow-up, auditors found United officials …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-133
… using the Action/Reason code of Pay Rt Chg/CSL (Pay Rate Change/Correct Salary). Exception: If the employee was placed … using the Action/Reason code of Pay Rt Chg/INC (Pay Rate Change/Increment). Increment Code 0004 : Effective 4/3/08, … using the Action/Reason code of Pay Rt Chg/CSL (Pay Rate Change/Correct Salary) provided the FIS amount is greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevityNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… 1, 2012 through August 31, 2013. Background North Country Community College is located in Essex County and is … North Country Community College Internal Controls Over Selected …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedHewlett Bay Fire District
… residents. The District is a district corporation of the State, distinct and separate from the Town, and is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… or auditing claims, and company officials did not review bank reconciliations, bank statements and canceled check images. The Board did not require the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesOverview – Career Plan
… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime if earned in the period used …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in …
https://www.osc.ny.gov/retirement/publications/1512/overviewInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlCity of Yonkers – Financial Operations (2017M-119)
… has repeatedly borrowed without first exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year ending 2015-16, nonspendable fund balance was overstated by approximately $4 million. The …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119State Agencies Bulletin No. 1744
… Purpose To notify agencies of an automatic dues increase and a … OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues adjustment for members … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… did not obtain Board and membership approval for all bills before paying them and did not retain adequate … in a timely manner. Key Recommendations Properly approve bills prior to payment and ensure that all bills have adequate supporting documentation. Adopt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overTown of Portland – Water Operations (2017M-45)
… contributed to the unaccounted-for water. The Town is not billing all customers for water use. Water Districts 1, 3 and … and are recalibrated as needed. Ensure that the Town is billing all active customers for water use. Ensure that water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45State Agencies Bulletin No. 2249
… dues code 491 (BU 21). In addition, OSC will process an electronic input file from NYSCOPBA to deduct a one-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationVestal Central School District – Fund Balances (2017M-91)
… to examine the District’s financial management practices for the period July 1, 2015 through March 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 … reserve funds did not have adequate support and plans for the balances. Total fund balance has increased by $6.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had operating … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… period July 1, 2009 through June 30, 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye Brook, … Port ChesterRye Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147