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Property Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF … and Finance (Department) were appropriate and processed in accordance with New York State Tax Law. Background The PTF … $188,523 where either the homeowner or property was not eligible for the STAR property tax exemption. This …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditComptroller DiNapoli Releases School Audits
… District officials have established adequate procedures for payroll to ensure employees were accurately paid at their … on how to establish, fund and maintain reserve funds, and all reserves were funded at reasonable levels. Haldane … the district needed to borrow more than $7.7 million for cash flow purposes. Saranac Central School District – …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… for reconciling the water processed by its water system and purchased from the Village with the water billed … permits allowing property owners to connect to the water system. Consequently, property owners did not always apply …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… issuing agencies on ways to reduce the number of errors in summonses, such as additional training on writing … for employees to follow to collect parking summonses in judgment. Monitor the contracts with outside collection … Office for International Affairs for their assistance in collecting the amounts due from each country. … To …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business … Claims marked with priority indicate to the VMU that the claim is not currently in the Statewide Vendor File because … following SFS report: New Added Vendors – Business Units can query the Statewide Vendor File using a date parameter to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… The DIBID is a not-for profit corporation that operates under the Downtown Ithaca Alliance (DIA) and is charged with … which comprises 10 members who represent property owners in the DIBID, five members who represent commercial tenants, … $347,875 from special assessments on approximately 200 taxable parcels, generated an additional $176,901 from …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Examples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type … $ 1,345,292 $ 12,745,492 $ 15,326,343 Payments to suppliers (2,725,349) (365,137) (3,090,486) (2,812,238) Payments to employees (3,360,055) (750,828) (4,110,883) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsOpinion 95-22
… expend foreign fire insurance tax for that purpose. July 27, 1995 Peter D. Phillips, Treasurer Fishkill Exempt …
https://www.osc.ny.gov/legal-opinions/opinion-95-22State Agencies Bulletin No. 990
… employees with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law who meet the … a side letter to the 2007-2011 Agreement between the State of New York and PEF, a pilot incentive program was … payment, employees must have met the following criteria as of March 31, 2010, the last day of the fiscal year: PS&T …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programOverpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient … Health: Overpayments for Services Also Covered by Medicare Part B (2010-S-50) Department of Health: Overpayments of Claims …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsFire Safety (2015-MS-1)
… Poughkeepsie [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] … fire safety of buildings) within their jurisdictions for the period January 1 through December 31, 2013. … responsible for Uniform Code enforcement with respect to school districts and boards of cooperative education service …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… by New York State. AIW served as an intermediary or "broker" for the facility; a role that is not prohibited by …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOpinion 89-43
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from … by an appointive office. Town Law, §174(2) provides for the election of a fire district treasurer for a term of … office of treasurer back into an elective office. Under subdivision 2-a, the board may provide, by resolution, …
https://www.osc.ny.gov/legal-opinions/opinion-89-43City of Amsterdam – Budget Review (B25-5-5)
… fund is not structurally balanced because it includes a subsidy from the general fund to finance its operation. The proposed budget for the water fund does not include appropriations for real property taxes that … methods. The City’s proposed budget includes a tax levy of $6,378,809, which is within the legal limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5State Agencies Bulletin No. 2325
… which implemented the 2023-2026 Agreement between the State of New York and PBANYS, provides for April 2025 salary … an April 2025 increase to annual earnings and have a Payroll Status of Active, Leave With Pay or Leave of Absence … on the Additional Pay page for each effective date the employee is eligible if a row does not already exist with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payUnified Court System Bulletin No. UCS-249
… be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2017 Form W-2 … be added to the employee’s taxable gross wages, for tax withholding purposes, and is subject to employment taxes and … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-249-prepaid-legal-service-benefit-unified-court-system-ucsApplying for Benefits – Special 20- and 25-Year Plans
… it must be submitted electronically through Retirement Online , or in the case of a paper application, received by … page . Read Receiving Your Benefit and Filing Your Pension Payment Option Election for information about pension … Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsState Agencies Bulletin No. 1352
… Bulletin No. 1038 for overpayment recovery policies. Checklist: Agencies should review NPAY799 each cycle and make …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-report