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Efforts to Collect Delinquent Taxes (Follow-Up)
… Department of Taxation and Finance’s (Department) mission is to efficiently collect tax revenues in support of State … protest rights, or protest rights have expired, the tax is considered delinquent, and the Department may initiate … the top 250 individual and top 250 business tax debtors for whom it filed at least one warrant in the prior 12 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followDiNapoli: State Pension Fund Adds Another $20 Million to Investing in New York Program
… In-State Program has generated solid investment returns for the state pension fund and has supported thousands of … In-State Program has $490 million available to invest and is always looking for opportunities that meet the Fund's … opportunities. The latest $20 million commitment is to Tribeca's Growth Fund, which will provide expansion …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-state-pension-fund-adds-another-20-million-investing-new-york-programState Comptroller DiNapoli Releases Municipal Audits
… also found the board approved reimbursements to employees for medical benefit claims without ensuring they had adequate … least $17,900. The general fund’s 2020 ending fund balance is estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Cattaraugus …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsLong-Term Care Ombudsman Program (Follow-Up)
… live in Long-Term Care (LTC) facilities, such as nursing homes, assisted living, and board and care homes. According to NYSOFA, there are about 1,500 facilities …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followTransferring or Terminating Your Membership
… worked in covered public service for at least seven years; or You have less than ten years of service credit, leave … voluntarily withdraw your membership and contributions; or You transfer your membership to another public retirement … the New York State and Local Retirement System (NYSLRS), or another public retirement system in New York State, your …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipOpinion 96-15
… funded on a townwide basis. July 1, 1996 James K. Riley, Esq., Town Attorney Town of Orangetown …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-9
… failed to include a proposed "floating" industrial/mining zone because one of the board members voting for the … to the board, argued strongly against the floating zone at a public hearing. The court upheld the amendment … principal ranged from $400 to $3,000 per year, or at most .15% of the company's annual gross sales. Under these …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 93-14
… may not be compelled to construct sewer extensions. This is in reply to your inquiry concerning the obligation of a … the cost of operation and maintenance, they are assessed for the capital costs of the district. You ask whether the … have held that in determining whether a particular parcel is benefited by a public improvement, the test to be applied …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… to review the District's financial management practices for the period July 1, 2015 through November 8, 2016. … Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and Madison Counties. The … operates three schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Walden Fire District No. 2 – Purchasing (2017M-204)
… in accordance with the District’s procurement policy for the period January 1, 2016 through July 25, 2017. Background The Walden Fire District No. 2 is a district corporation of the State, distinct and separate … from the Town of Cheektowaga in Erie County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Inlet Common School District – Claims Auditing (2015M-285)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The … which operates one school with approximately 20 students, is governed by an elected three-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… of our audit was to examine the claims audit process for the period July 1, 2014 through December 31, 2015. … Board of Cooperative Educational Services (BOCES) is an association of 10 component school districts. BOCES is governed by a 10-member Board of Education elected by the …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 30, 2015. Background The Greenwood Lake Union Free School District is located in the Town of Warwick in Orange County. The … operates two schools with approximately 870 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… was to examine the District’s claims auditing process for the period July 1, 2014 through June 30, 2015. Background … The Westhampton Beach Union Free School District is located in the Town of Southampton, Suffolk County. The … operates three schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… internal controls over payroll and leave accruals for the period July 1, 2013 through June 30, 2014. Background The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and … Augusta and Vernon in Oneida County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsCarle Place Water District – Procurement (2014M-18)
Carle Place Water District Procurement 2014M18
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… our audit was to review the BOCES’ claims auditing process for the period July 1, 2014 through June 30, 2015. Background The Capital Region BOCES is an association of 23 component school districts in Albany, … Counties and the City School District of Albany. It is governed by a 10-member Board of Education, elected by the …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015m