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Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Comptroller’s responsibilities under the Chapter 97 (Part A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are required to submit any information necessary to calculate their …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ … September 23, 2014. Background Schoharie County is located in central New York and has approximately 32,750 residents. … has been delegated, including ensuring work is performed in accordance with contracts prior to payment and reporting …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87State Police Bulletin No. SP-148
… Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of 2009 provides for an annual Hazardous Duty … officers shall receive Hazardous Duty Pay in the amount of $1,200 annually. To be eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payState Police Bulletin No. SP-137
… Purpose To explain OSC’s automatic processing of State Police … Laws of 2010 provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payPutnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the District’s … District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which operates three … tax certiorari and liability claim expenditures from the annual operating budget. When these expenditures are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two … acknowledged the decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing year’s budget by addressing the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94State Police Bulletin No. SP-237
… a change in the way their deduction(s) appear on their paystub or direct deposit advice statement. Background: On … The agency should notify affected employees that their paystub and/or advice will reflect the new deduction code(s). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State, as well as other outliers. Three of these employees … travel procedures (absence of original receipts) for one employee who separated from the Department in February 2011. …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… fiscal year. Key Finding The Town allocates the costs of services provided by some Town operations funded by the … we found that the allocation method is not based on the cost of actual services provided. Instead, Town officials … and included certain administrative charges – such as payroll, Justice Court, and municipal garage – in allocations …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash … which include, but are not limited to: Developing and implementing a complete system of internal controls … services. Advance account funds are established from money (excluding federal funds) appropriated to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … million and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… the appropriate publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is … agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO … will be given priority review. Draft a DRO proposal. When completing the DRO template, please be sure to fill in …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … and online banking for the period of June 1, 2011, to September 30, 2012. Background The Village of … approximately $2 million. Key Findings Village officials have not developed any formal IT policies and the Board has …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineV.3.H Category Code – V. Chart of Accounts (COA) Governance
… module. All Category Codes are mapped to the appropriate Account Code. The Account Code will auto-populate when the Category Code is … order is copied into the voucher, the Category and Account, along with the other distribution line information, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Alexander Central School District – … In addition, when unused appropriated fund balance is added back, surplus fund balance exceeded the limit each … found the online banking policy does not clearly indicate how online transfers will be authorized and processed. In …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Town of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139About This Publication – World Trade Center Presumption
… publication provides a general summary of benefits, rights and responsibilities, and is not a substitute for any New … about benefits you may be eligible to receive through the federal government, visit the Center for Disease Control’s (CDC) website , or email …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationState Agencies Bulletin No. 2007
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … in separate paychecks in the check dates listed below. Due to the issues surrounding COVID-19, OSC will process this … 001-025) and NS positions (Grade 600) which are equated to a grade (Grade 001-025) are eligible for the April 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-118
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … of the 2022-2023 Longevity Payment effective April 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000, … dated 04/27/2022 (Administration Pay Period 1L). Due to the issues surrounding COVID-19, OSC will process this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationComptroller DiNapoli Releases State Audits
… found DEC has taken steps to improve its Superfund billing process and the timeliness of billing. However, bill preparation is a very time-consuming … to medical providers are based, in part, on procedure codes billed on claims that indicate the medical services …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0