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Property Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF … York State Tax Law. Background The PTF Credit is intended to reimburse qualified New York State homeowners for … in school and municipal taxes on their primary residences.To receive the PTF Credit for tax year 2015, homeowners must …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditState Comptroller DiNapoli Releases Municipal Audits
… not use leave request forms or timesheets that included hours worked. As a result, employees were paid for hours that did not match the payroll registers, at rates that … data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Performance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… September 1, 1980. The written notice must detail the time and place of the incident or occurrence, the particulars thereof, the nature and extent of your injuries, and the alleged incapacity. The Benefit If approved, the …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityOpinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … TOWN LAW, §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19CUNY Bulletin No. CU-736
… 24, 2021. The agreement, as summarized in a memorandum from Carmelo Batista, Jr. dated February 22, 2022, provides … job requests, regardless of the employee’s status: For all rate increases, request a Pay Change with the … be used to report the combined retroactive adjustment for all miscellaneous earnings, excluding overtime. When an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateDiNapoli Urges Focus on Addressing Rural Challenges
… other services. Yet the shift in remote work and migration from urban areas could offer opportunities for rural … costs in rural areas. Access to Health Care and Food: All of the counties examined have areas designated by the … of economic, political, and social policies upon the men, women and children living in these regions,” said Rev. …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesDiNapoli: Halfway Through the Year, Revenue Hole Persists
… get its act together and help states and local governments weather this economic storm. The state Division of the … income tax collections resulting partly from an additional day in September of withholding collections and lower … revenues were down from 2019 by $88 million. That drop of 5.4 percent was the lowest monthly decline for sales tax …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsTrain On-Time Performance
… percent. For 2013, weekday OTP averaged 80.5 percent and weekend OTP averaged 85.4 percent. For 2014, weekday OTP averaged 74.0 percent and weekend OTP averaged 81.2 percent. On balance, there has been …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceState Agencies Bulletin No. 734
… of the procedure to return employees in the titles of Forest Ranger 1, 2 and 3 to the original bargaining units of … Affected Employees Employees in positions with titles of Forest Ranger 1 and Forest Ranger 2 who are currently in Bargaining Unit 81 will … of the procedure to return employees in the titles of Forest Ranger 1 2 and 3 to the original bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Town of Spencer – Disbursements (2025M-35)
… Board did not conduct a thorough and deliberate audit of all claims paid during the audit period. As a result, we … being paid without the Board’s knowledge. We reviewed all 647 non-payroll disbursements made during the audit … included on a Board-approved abstract, which is a list of all claims that have been audited and approved for payment. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District … spent appropriately and effectively.” Town of Blooming Grove – Board Oversight Over Recreation Cash Receipts (Orange … his office completed audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… Fund (Buffalo TPF) [pdf] ; the Syracuse Fire Department Association Inc. (Syracuse) [pdf] ; the Mutual Aid Association of the Paid Fire Department of the City of … fire companies, benevolent associations and the Firemen’s Association of the State of New York (FASNY). FFI is …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… events. The Department’s disbursements totaled $174,302 from January 1, 2023 through May 31, 2024. Audit Summary The … annual review of the Treasurer’s financial records or that all 325 claims paid between January 1, 2023 and May 31, 2024 … properly supported hall rental and fundraising revenues. From January 1, 2023 through May 31, 2024 deposits, including …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, … through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289City of Mount Vernon – Payroll (2014M-347)
… computerized employee records, added and deleted employees from the payroll software, entered payroll data changes and … Comptroller has not established standard procedures for all departments concerning the reporting and recording of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Sewanhaka Central High School District – Student Fees (2016M-296)
… between cash receipts and deposits. Ensure that all transactions are properly receipted with triplicate, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Fishers Island Union Free School District – Five Point Plan (2015M-320)
… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … by an elected five-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 … The Board did not develop written policies or procedures for claims processing. The Board did not ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Corning City School District – Procurement (2016M-222)
… audit was to review the District's procurement practices for the period July 1, 2014 through April 26, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $102.5 … District's procurement policy does not include procedures for the procurement of professional services. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222