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DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … Tax Cap: Inflation and Allowable Levy Growth Factors Real Property Tax Cap and Tax Cap Compliance web page https://www.osc.ny.gov/local-government/property-tax-cap …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOrdinary Death Benefit – New Career Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitStreet and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our audit covered the period … effectively monitors the cleanliness of New York Citys NYC streets and sidewalks We also assessed the methodology …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessFinancial Reporting and Asset Allocation
… reports provide the public with a clear view of New York State Common Retirement Fund (Fund) management and … Section 136-2.5(g)(5) of the regulations of the New York State Department of Financial Services. 2025 Report 2022 … reports provide the public with a clear view of New York State Common Retirement Fund Fund management and investments …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationEscalation – Article 14 Benefits
… index. Service retirement benefits can be eligible for either full or partial escalation. If a benefit is eligible for full escalation, it will increase or decrease each April … below the original amount paid. The full escalation date for a service retirement is the first day of the month …
https://www.osc.ny.gov/retirement/publications/1644/escalationHomeowners Association, Inc.
… with information affecting their community, including foreclosure prevention, combating community deterioration, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… As of January 21, 2026, NYSLRS is no longer mailing a Retirement Notice letter … to employers when we receive an employee’s application for retirement. You will instead receive employee retirement … a Retirement Online notification: When an employee applies for retirement. If your employee changes their date of …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of the agreement between Empire and St. Francis. Background The New York State Health Insurance … determine if BlueCross BlueShields Empires payments to St Francis Hospital of Poughkeepsie St Francis for special items …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011State Agencies Bulletin No. 2401
… an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2026 will remain at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseTown of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… District (District) claims were adequately supported, for appropriate purposes and approved prior to payment. Key … approximately $5 . 5 million and found that they were for appropriate District purposes and audited prior to … of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the School’s network. … and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCentral Square Central School District – Fund Balance (2022M-196)
… maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key … maintain surplus fund balance within the statutory limit or maintain all reserve funds at reasonable levels. As … The District’s surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Thousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… for the 2013 fiscal year. Key Findings The Board-adopted credit card policy authorizes issuing credit cards to certain … name. However, this policy does not require bonding insurance for all individuals who are issued District credit … supported and that District policies are complied with. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Fire Island Union Free School District – Claims Auditing (2023M-114)
… report – pdf] Audit Objective Determine whether the Fire Island Union Free School District (District) Board of Education (Board) … Determine whether the Fire Island Union Free School Ditrict District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Sheridan – Disbursements (2023M-101)
… were adequately supported, properly approved and for Town purposes. Key Findings Claims and payroll-related … were not always adequately supported, properly approved or for Town purposes. The Town Board’s (Board’s) lack of … documentation indicating that they were received and for appropriate Town purposes, 234 totaling $313,112 were not …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Woodbourne Fire District – Board Oversight (2023M-98)
… oversight of the District’s financial operations. As a result, the Board hindered their ability to make informed … provided regular financial reports to the Board. Perform a thorough audit of all claims prior to payment. Adopt … B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… report – pdf] Audit Objective Assess whether Town of Grand Island (Town) officials could take additional steps to … with raised lettering and Braille. 20 components at the Grand Island Memorial Library (Library) such as accessible … Assess whether Town of Grand Island Town officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44