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Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes … school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter 97 … necessary to calculate their property tax caps to the State Comptroller for the coming fiscal or school year, …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewOpinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Expenses (defense and indemnification by municipality of employees of a public housing authority) PUBLIC OFFICERS … Whether a town may confer the benefits of Public Officers Law 18 upon employees of a town housing …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Corporate Governance
… see the New York State Common Retirement Fund's 2026 Stewardship Priorities . Proxy Voting The Fund votes by … as well as those of select non-U.S. companies. During the 2025 Proxy Season (calendar year 2025), the Fund cast 29,674 votes on ballot items at 3,272 …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceState Agencies Bulletin No. 1683
… Purpose To notify agencies of the new Payroll Check Notification Report which shows the status of payroll checks issued out of the Statewide … Immediately Payroll Notification Report The new Payroll Check Notification Report will be available to agency payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. … The purpose of our audit was to determine if District controls were …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsProperty Tax Credits
… such as: (i) invalid primary residences, (ii) deceased homeowners, (iii) taxpayers with income exceeding the limits, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsSpecial Disability Benefits – Special 20- and 25-Year Plans
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV … service that did not reveal any evidence of disease or other impairment of the heart, may be eligible for an …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… financial condition and controls over procurement for the period January 1, 2015 through June 30, 2016. … which provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mSUNY Bulletin No. SU-261
… a new deduction code for after tax (ROTH) contributions to the 403(b) plan Affected Employees All SUNY employees Background On November 15, 2017, the SUNY Board of Trustees approved the establishment of an after tax ROTH account within the … a new deduction code for after tax ROTH contributions to the 403b plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 … Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Java – Tax Collection Remittance (P1-24-21)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $922,000 to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… the building access account of, and could not locate the badge for, one non-employee. The account and badge were no longer needed as of December 1, 2023 but still … improve the management and monitoring of building badge access accounts and badges. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key … an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial records and reports, as required by New …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20About an Employer’s Role – What Every Employer Should Know
… send us data on the salaries paid and days worked for NYSLRS members. The accurate and timely reporting of …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleOswego County – County Bridge Maintenance (S9-13-8)
… on bridge maintenance and repairs. Comply with the NYSDOT flag response time for all types of flags. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… must submit reports to the FFATA Subaward Reporting System (FSRS) for display on www.usaspending.gov . The prime …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataV.3.D Accounts – V. Chart of Accounts (COA) Governance
… codes are used for all budgetary and transactional values with the exception of conversion-only and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… appropriations for the 2014-15 fiscal year were $904,278. Key Findings There were no procedures for the reconciliation … of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or for Program fees. The … does not receive interim financial or operating reports, bank statements or bank reconciliations from the Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… BlueShield's (Empire's) payments to State University of New York's Stony Brook University Hospital (Stony Brook) … for special items were made according to the provisions of the agreement between Empire and Stony Brook. Background … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-through