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Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialWhat is the Real Property Tax Cap?
… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… 2012 through December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to the Town. The Company’s administrative Board comprises seven members and decision making power lies with the membership’s vote. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer has not filed an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were … located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mProvisions for an Accidental Death Benefit – World Trade Center Presumption
… for World Trade Center Notice (RS6047-N) by September 11, 2026; You retired under a service or disability retirement; …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity … loan application and Retirement Online provide examples of how much your reduction would be. Tier 5 and 6 Members If you …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanWestchester County – Budget Review (B18-6-2)
… and make any needed budget amendments if revenues fall short of estimates. Consider the potential financial impact …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Sag Harbor Union Free School District – Child Care Program (2016M-211)
… The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school … should be charged and whether registration fees were paid in full. Key Recommendations Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and reserves for the … over $7.1 million when there is currently no authority to reserve funds for this purpose and District officials … fund. The Board adopted budgets that included plans to use appropriated fund balance totaling $2.43 million from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … July 1, 2014 through March 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Trumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether … or practical for the District to achieve the industry standards by reducing staff or increasing sales by the … multiple factors in order to move towards the meals per labor hour (MPLH) industry standards. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial … November 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through … Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBuffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an … Buffalo City School District Special Education and Grant …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today … Local sales tax collections in New York state increased by 03 in January compared to the same month in 2023 according …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearConclusion – Improving the Effectiveness of Your Claims Auditing Process
… employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … claims auditing process also builds taxpayer confidence in the operations of their local government or school … any questions you have regarding the information contained in this guide or any special circumstances with which you may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionOrdinary Death Benefit – Career Plan
… may be payable to your designated beneficiary if you have completed at least one year of service since last …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitCredit for Previous or Military Service – Career Plan
… of your military service. To determine your eligibility and the cost, if any, please send us a copy of your … system in New York State, your service may be recredited and your date of membership and tier restored. However, an earlier tier of membership … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income … are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … date you were receiving salary, on an authorized medical leave of absence, or receiving Workers’ Compensation or other …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit