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Real Property Tax Exemptions Administration (2017-MR-4)
… through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … of Age or Older (Senior Citizens) and Veterans exemptions in 10 towns. Key Findings Assessors granted exemptions that …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… entitled to a monthly pension benefit.The first $50,000 of this benefit is paid in the form of group term life … Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsKillawog Fire District – Controls Over Financial Operations (2013M-111)
… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Generic PINs
… or DEC Policies, and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC … allow employees to share one PIN that DEC assigned in each of its regions throughout the State. Additionally, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsSUNY Bulletin No. SU-155
… On December 18, 2008, close of business, OSC will insert a new row to automatically cancel Deduction Code 405. A new row will be inserted into the affected employees’ … Code 405 to the existing Code 404 amount to determine the new Code 404 biweekly deduction amount. The goal amount will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityOrdinary Death Benefit – Career Plan
… to a monthly pension benefit. The first $50,000 of this benefit is paid in the form of group term life … Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional … should notify us of your death as soon as possible so we can send the appropriate forms to your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Comptroller DiNapoli Releases School Audits
… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1City of Yonkers – Budget Review (B6-15-15)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Town of Hamburg - Finance Office (2023M-109)
… Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Ocean Beach – Credit Card Usage (2022M-206)
… $317,517 did not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home … store, $85,506 for fuel purchases, $25,140 from an online retailer, $23,242 for furniture and appliances, …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… assets with a combined cost of $79,383 were not recorded on the District’s inventory list. For example, these assets … fixed assets are tagged and are in the locations indicated on the District’s inventory list. Obtain authorization to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 2057
… address to be displayed on Employee Form W-2 for Tax Year 2022. Effective Dates This bulletin is effective immediately. … providing the correct address prior to November 18, 2022 . Changes to the agency name field must be within the … Agencies must submit corrections prior to November 18, 2022 , to ensure the correct return address is printed on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-taxKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Because District officials did not always comply with New York State General Municipal Law (GML) and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Newark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60City of Salamanca – Employee Benefits (2023M-96)
… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… invoice or receipt and a documented School purpose. In addition, the Chief Education Officer (CEO) and Chief … make purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23