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Town of Harpersfield – Claims Auditing (2024M-71)
… report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited … and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that were paid during the … and receipts). Rather, the Board reviewed only an abstract of unaudited claims each month and approved the abstracts for …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… report – pdf] Audit Objective Determine whether the Town of Pitcairn (Town) Town Board (Board) properly audited claims … Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 claims … 46 claims totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Town of Castile – Tax Collection Remittance (P1-24-23)
… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
Determine whether Rensselaer County County Industrial Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and distributed to taxing jurisdictions timely
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Lapeer – Budgeting (2024M-127)
… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we want to make sure that every New … lost money even faster while still ensuring the funds get back into the hands of their rightful owners. “I want to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyOpinion 88-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) … before entering upon the duties of the office. The county board of supervisors or the sheriff may demand the giving of … for the acts of the sheriff (see Barr v County of Albany , 50 NY2d 247, 428 NYS2d 665, 406 NE2d 481; Commisso v …
https://www.osc.ny.gov/legal-opinions/opinion-88-36SUNY Bulletin No. SU-136
… Purpose To notify agencies of the procedures for processing Summer Session payments. Affected Employees … as determined by each campus Employee Status Contracts for 21P employees will end 6/13/07. However, the status of … page. Exception: When reporting Summer Session payments for non-resident aliens, one of the following Earn Codes must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsState Agencies Bulletin No. 1256
… Optional Retirement Plan (ORP) was selected as the model for the defined contribution component of the plan, … available to eligible employees and the required steps for enrollment in the payroll system. Affected Employees New … with an annual salary of $75,000 or greater are eligible for this new voluntary retirement plan Effective Date(s) July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 2002-16
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 91-51
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2001-8
… fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION DISTRICTS -- … fire protection district. (2) There is no authority for a fire district to establish a scale of tax rates so that … (Town Law §185[1-a]; Report to the Governor on Legislation for L 1966, ch 907, Department of Audit and Control, June 17, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Agencies Bulletin No. 943
… processing and to provide instructions to agencies for processing transactions not processed automatically. … Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/3/09 … approved Leave Without Pay on the eligibility date, except for those on Military Stipend, are eligible for the payment, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1103
… have a status of Active, Paid Leave or Leave of Absence with a reason of Military Stipend on the eligibility date. … full payment. Eligible part-time employees on Sick Leave with partial pay on the eligibility date are entitled to a … who were Active on the payroll, on a Leave of Absence with a reason of Military Stipend or on a Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securitySUNY Bulletin No. SU-124
… Purpose To notify agencies of the procedures for processing Summer Session payments. Affected Employees … as determined by each campus Employee Status Contracts for 21P employees will end 6/14/06. However, the status of … page. Exception : When reporting Summer Session payments for non-resident aliens, one of the following Earn Codes must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-124-procedures-processing-suny-2006-summer-session-paymentsSUNY Bulletin No. SU-112
… Purpose To notify agencies of the procedures for processing Summer Session payments. Affected Employees … as determined by each campus Employee Status Contracts for 21P employees will end 06/01/05. However, the status of … page. Exception : When reporting Summer Session payments for non-resident aliens, one of the following Earn Codes must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-112-procedures-processing-suny-2005-summer-session-payments