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Property Tax Freeze Credit
… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by the … the homeowner’s primary residence and the total household income must be $500,000 or less) and the taxing jurisdictions …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… often a very popular purchase," DiNapoli said. "Last year, my office received nearly $15 million from unused gift cards. … office is currently holding more than $15 billion in unclaimed funds from uncashed checks, bank accounts, stocks and more. To find out if you are owed money, visit www.osc.state.ny.us . … …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonTown of Cherry Valley – Financial Condition (2016M-212)
… of our audit was to assess the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, 2015 through … The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley within its …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesRensselaer County – Public Health Department Receipts (2013M-18)
… were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was … cash collection process to be sure sufficient controls are in place to ensure all receipts are properly accounted for …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… governed by a Regional Board appointed by the respective county boards. STE’s 2017 appropriations totaled approximately $1 million. Key Findings The Board failed to develop clear and adequate policies and procedures or ensure that existing …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and … Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Cambria – Capital Projects Financing (2017M-161)
… snow removal, water and sewer, refuse collection and general government administration. Budgeted appropriations … $5.1 million. Key Findings The Board did not adopt a bond resolution before issuing a bond anticipation note (BAN). The Town issued a short-term …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… the County of Albany in which it is located. The Board of Fire Commissioners consists of five elected members, with one … of our audit was to evaluate internal controls over the Districts financial operations for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Hewlett Bay Fire District
… 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance that was not used. Also, the balances in three reserves were excessive. Despite budgetary surpluses … Appendix B includes our comments on the issues raised in the District’s response letter. … Orchard Park Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollSpecial Accidental Death Benefit – New Career Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitApplying for Previous or Military Service Credit – Article 14 Benefits
… making the 3 percent contributions sooner. Your retirement benefit will be processed more quickly if your service credit … credit to establish eligibility for a vested retirement benefit, you must request this credit while you are on the … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditCredit for Previous or Military Service – Article 14 Benefits
… employer before that employer elected to participate in the Retirement System. To receive this credit, you must … member of this System, or another public retirement system in New York State, your service may be recredited and your …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Comptroller DiNapoli Releases Local Government Audits
… have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact … manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsFormer Fire Co. Treasurer Admits Stealing $24K
… fire company’s credit cards and stole checks to gamble at casinos in the Finger Lakes, Central New York and Las Vegas. "Ms. Wharton betrayed her neighbors … 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/2019/02/former-fire-co-treasurer-admits-stealing-24kMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the … include a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9CUNY Bulletin No. CU-352
… Purpose To explain procedures for entering payments into the Time … Entry page. Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program … Conversion Program. Agency Payment Processing Instructions To pay eligible employees, use the Earn Code HBB and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycle