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Selected Controls Over the Property Tax Assessment Process
… Background The New York City Department of Finance (DOF) is responsible for assessing all real property throughout the City – … and mass updates in CAMA, there was no record of the official that requested the script. Therefore, DOF is unable …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processMember Contributions – Legacy Reporting
… NYSLRS employees contribute (both mandatory and voluntary contributions), please see our Member Contributions page . Required contributions are: All contributions made by Tier 1 and 2 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOnondaga County – Court and Trust Funds (2025-C&T-3)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through … a court order, certain assets may be provided to the court and then delivered to a county’s chief fiscal officer (CFO) … officials established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3High Falls Water District – Water Fees (2015M-153)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … District, which is located in the Ulster County Towns of Marbletown and Rosendale, was created by the United States …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153XIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank … request to determine if the establishment of the account is consistent with all relevant rules, regulations, and statutes, and to determine if the account is necessary for its operations. To ensure that each new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsState Agencies Bulletin No. 702
… Purpose To provide agencies with information and procedures regarding the calculation of … Employees Employees who move between bargaining units with different raise percentages in the fiscal year in which … To provide agencies with information and procedures regarding the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsCortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … with its by-laws and governed by a seven-member Board of Directors. The Department’s revenues totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… and the projected cost and/or energy savings achieved by BOCES for the period July 1, 2014 through September 30, … Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component … the four year construction period that were not included in the original contract. We project BOCES will realize an …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceHamburg Central School District – Capital Project (2014M-129)
… to assess the District’s use of capital project resources for the period July 1, 2010 through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic … Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraOpinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited … Whether the village board of trustees may determine on its own motion to construct the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… P. DiNapoli and Preet Bharara, the United States Attorney for the Southern District of New York, announced today the arrest of JOSEPH GROSSMANN for fraudulently obtaining the pension of a deceased former … I want to thank New York State Comptroller Thomas DiNapoli for his work to bring Grossmann to account for this conduct.” …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannDivision of Housing and Community Renewal Bulletin No. DH-22
… represented by Bargaining Unit 67 in the Division of Housing and Community Renewal Background Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesTown of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. The Town is governed by an elected Town Board comprised of a Town Supervisor and … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, which is composed of five elected members, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mFiscal Year Earnings and Prior Years’ Adjustments
… Overview You can view your fiscal year earnings and prior years’ adjustments in Retirement Online . Fiscal … you have already been billed. Note: Your estimated invoice and annual invoice are calculated using reported earnings. … or annual invoice . Viewing Your Fiscal Year Earnings and Prior Years’ Adjustments Sign in to Retirement Online. …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsOpinion 2005-9
… school district (see Decision No. 13,534, 35 Ed Dept Rep 257). 3 Although the term of office of the individual in … District , 136 NYS2d 598; Decision No. 13,534, 35 Ed Dept Rep 257; Education Law §§1906, 1914, 1917, 1917-a[2]). 3 … central high school board (Decision No. 13,534, 35 Ed Dept Rep 257, supra ). The Commissioner further decided, however, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9X.3 Overview – X. Guide to Vendor/Customer Management
… Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in … to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with guidance on how to: … in the Statewide Vendor File. add a significant number of vendors at one time. resolve various issues encountered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) … transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and … all agencies will be able to access the complete list of Class codes in SFS. The Class ChartField is five …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classReporting Workers' Compensation Benefits – Legacy Reporting
… compensation benefits can be paid to your employees in three different ways. How your employees are paid those …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefits