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DiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, … to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that allows … Property tax levy growth for local governments with fiscal years that close on Dec 31 will be capped at 2 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of … documents Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible responses arising …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsVillage of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14West Niles Fire Company – Financial Activities (2017M-205)
… for cash receipts, cash disbursements and fundraising events or adopt a code of ethics as required by New York … for cash receipts, cash disbursements and fundraising events; ensure that all receipts are deposited intact; and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Lowville Academy and Central School District – Financial Condition (2015M-220)
… Greig, Harrisburg, Lowville, Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mCity of Yonkers – Information Technology (2017M-86)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… a total of $16,503 in OTPS costs consisting of: $11,607 in rent, which consisted of $8,582 in direct rent and $3,025 in administration rent because QSAC did not claim the actual rent only; …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1668
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC … through October 31, 2018 as income on the employee’s 2018 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … of the vehicle is for a reporting period of less than the full 12 months, then employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedInspector General
… reach the Office of the Inspector General. To report fraud outside of OSC: 1-888-672-4555 weekdays, 9:00 a.m. to 5:00 …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalHousing Assistance – Federal Funding and New York
… housing typically must meet certain income limits and pay rent equal to 30 percent of household income, the … cost burdens in a state where 51 percent of renters were rent-burdened and 28 percent were severely rent-burdened in 2023. Severely rent burdened households pay …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceHammondsport Central School District – Multiyear Planning (2024M-54)
… – pdf] Audit Objective Determine whether Hammondsport Central School District (District) officials established … Determine whether Hammondsport Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54State Agencies Bulletin No. 1591
… usage. These charges may include tolls paid with EZ Pass accounts or other credit cards issued by the State. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-provided25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… age. “Creditable service” is: Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York State Police; Service in the Regional State Park Police; Service in the U.S. military, as specified by law; or …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Department of Transportation Bulletin No. DOT-12
… 4L Eligibility Requirements Employees assigned to the winter maintenance program of the Highway Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-12-call-out-response-payment-employees-engaged-winter-maintenanceVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… five-member Board of Trustees. General, water and sewer fund budgeted appropriations for the 2016-17 fiscal year … Village officials received an offer letter from New York State Empire State Development for a $1.5 million grant based on the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Albion – Water and Sewer Rents (2013M-108)
… audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is … Village of Albion Water and Sewer Rents 2013M108 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Butternuts – Highway Facility Capital Project (2021M-94)
Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94