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Property Tax Cap How to Calculate Retirement Exclusions
Learn How to Calculate Retirement Exclusions From Example
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/exclusion_example.pdfOpinion 98-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BOND AND NOTES -- … to be installed at an intersection of a local road and a State highway located near the firehouse. The system would …
https://www.osc.ny.gov/legal-opinions/opinion-98-7DiNapoli: SUNY Downstate Failed to Get Its Money's Worth From Cost-Cutting Consultant
… Thomas P. DiNapoli questions whether $74 million in savings even happened. A prior DiNapoli audit released in August 2016 found questionable travel and excessive … is needed to protect public dollars." Legislation passed in 2013 authorized SUNY Downstate to obtain services related …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-suny-downstate-failed-get-its-moneys-worth-cost-cutting-consultantMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesImportant Filing Reminders – Enhanced Reporting
… different members. If you submit an Adjustment Report form (RS2050) , sign the certification section, attach an … mail them to the address listed at the top of the Report form. An Adjustment Report (RS2050) should only include … reporting either through Retirement Online or by paper form …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/important-filing-remindersArtificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment … bidding or competitive offering monetary thresholds and should be acquired through competitive bidding or competitive …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsState Comptroller DiNapoli Releases Audits
… premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0CUNY Bulletin No. CU-568
… overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City Teachers Retirement … will no longer operate with a Plan Year coinciding with NYS Fiscal Year as legislation now states that the plan year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-568-2017-tier-6-ot-limit-and-plan-year-changes-nyc-retirementState Agencies Bulletin No. 2035
… of 2022 and the Memorandum of Agreement (MOA) between the State of New York and the Police Benevolent Association of … needed for non-COVID-19 related overtime or recall such as Out of Title Overtime (Earnings Code OTT),Earnings Code … gross, and are subject to all employment and income taxes. Income taxes will be calculated using the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitOpinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is required … insurance company; federal banking corporation licensed to do business in this state; national banking association; …
https://www.osc.ny.gov/legal-opinions/opinion-88-65DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… determines how special education providers can use public funds to make certain that children get the greatest … Education Department so that they can recover the misspent funds.” Shared staff at Starting Point Services divided their … funds. A comprehensive look at past audits is available online: …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesOpinion 2005-2
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: … reimbursement to firefighters for out-of-pocket expenses in operating their personal vehicles in performing firemanic …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… costs of the additional terms, could put them at risk of not graduating. DiNapoli’s auditors looked at the five senior … prior semesters. In addition, 13 of 25 officials said they do not offer online or hybrid courses (courses encompassing … The audit found that some departments appeared to not have enough advisors to serve students pursuing particular …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesTiconderoga Central School District – IT Asset Management (S9-22-23)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 30 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … power supply ($1,377) were not inventoried. In addition, annual inventories were not conducted, and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Management of Invasive Species
… Objective To determine if the Department of Environmental Conservation (Department) was effectively … invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State. … of spread. The Department also did not provide guidance on how to monitor provisions of permits that included …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are returned and/or need to be reissued. These checks can be … with appropriate changes if necessary, or cancelling the voucher and restoring the appropriation. Information on how …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkCompliance With Special Education Regulations for the Provision of Services
… placing students in special education. In New York City (NYC), the DOE is responsible for determining eligibility for … of students with disabilities varies greatly across NYC – ranging from less than 5 percent in some areas to more …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-services