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North Greenbush Common School District – Claims Auditing (2022M-112)
… (Board) ensured claims were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Adirondack Central School District – Information Technology (2022M-61)
… adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive information (PPSI). Key Findings District … written service level agreement (SLA) to clearly identify the provider’s responsibilities and specific services to be …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61State Agencies Bulletin No. 2251
… Purpose: The purpose of this bulletin is to notify agencies of the 2024-25 school year maximum salary limit and … for Tier 5 TRS members. Affected Employees: Tier 5 members of TRS Plan Type 86 are affected. Background: In accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitTown of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property … tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling $667,938 that the Assessor granted …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Wallace Fire District – Board Oversight (2024M-126)
… funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board … purchased a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). The Board did … reports. The Board adopted an unrealistic budget resulting in an operating surplus totaling $45,274. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126State Agencies Bulletin No. 2351
… of this bulletin is to notify agencies of the 2025-26 school year maximum salary limit and pensionable overtime … (k) (6) (D) (ii) will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan participants. In accordance … update PayServ to reflect the Maximum Salary Limit for school year 2025-26. PayServ will automatically stop TRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… "We reached new milestones this past shareholder season and grew the roster of corporations that disclose their … that is contrary to the company’s long-term interests and cause real damage to a company’s reputation. Investors … 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingOpinion 97-4
… of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to provide for the care and relief of the firefighter and his or her …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 2001-10
… and services. Town Law §118 relates to the form of claims against a town. Section 118(1) provides that, with certain exceptions, no claim against a town may be paid unless an itemized voucher … by a statement by the officer whose action gave rise or origin to the claim that he or she approves the claim …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10CUNY Bulletin No. CU-478
… to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact … State. Affected Employees Employees who covered their same-sex spouse in the New York State Health Insurance Plan … State no longer considers the value of a non-employee same-sex spouse's health coverage to be taxable as imputed income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeMission Statement and Performance Measures
… compare the actual project end date and cost with the latest formal projections, not the baseline figures … end date, to seven months early when compared to the latest projection. Key Recommendations Identify the causes in … include the baseline end date and budget, as well as the latest projected end date and budget. … To determine whether …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresIRS Pension Limitation – Article 14 Benefits
… the New York State and Local Retirement System, may use in calculating benefits. Section 401(a)(17) affects members … excludes earnings over $245,000 (effective April 1, 2011) in the State’s fiscal year (April 1st – March 31st). The …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Controls Over Payroll (Fulton County) Key controls for payroll processing were not appropriately designed and … charges for out-of-state travel and local meals on the district’s credit cards totaling $26,809. Town of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-135
… Increases. Background Pursuant to Chapter 137, Section 16 of the Laws of 2004 and the 2003-2007 agreement between UUP and the State of New York, the basic annual salary of eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-representedAccounts Payable Advisory No. 34
… Subject : Updates to SFS Account Codes for the payment and reporting of … requires the annual reporting of interest payments to certain payees totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.K.2 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestOpinion 95-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the filing of a proper petition, initiate a proceeding to consolidate two or more sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You …
https://www.osc.ny.gov/legal-opinions/opinion-95-21SUNY Bulletin No. SU-238
… Purpose To provide instructions for processing the 2016 Discretionary Award. Affected … of New York – BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter 340 of the Laws of 2013 provides for a one-time lump sum bonus payment distributed at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-238-2016-suny-discretionary-award-managementconfidentialOpinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second … capital reserve funds for improvement district purposes. In this regard, we note that General Municipal Law, §6-c, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask … No. 80-85, unreported), town residents who also reside in a village within the town are paying for and entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-88-69XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… Office certification requirements see Chapter XII, Section 4.B – Certification of Vouchers of this Guide. Process and Transaction Preparation: Employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certification