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Opinion 2012-1
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company … of a town board of assessment review) REAL PROPERTY TAXES AND ASSESSMENTS -- Board of Assessment Review (purchases of … Attorney at Law Town of Yates 1 Although not raised in your inquiry, a member of a board of assessment review is …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1CUNY Bulletin No. CU-165
… Purpose To explain OSC's automatic processing and provide agency … for Period 20C, OSC will automatically apply increments to active annual salaried employees in grade 980 based on the … code is 0001 and the employee's salary rate is equal to one of the steps on the salary schedule, but below the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-165-january-2003-incrementsCUNY Bulletin No. CU-124
… criteria: Increment code is 0001 and the employee's salary rate is equal to one of the steps on the salary schedule, but … automatically update increment codes after the increments have been applied. An action of DTA (Data Chg) and Reason of … Exception Report - This report will identify employees who did not receive the automatic increment due to one of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-124-january-2002-incrementsCUNY Bulletin No. CU-218
… Purpose To explain OSC’s automatic processing and provide agency … Units T8, TC or GA Background This is authorized pursuant to the Memorandum of Agreement between the City University of … for Period 20C, OSC will automatically apply increments to Active Annual Salaried Employees in Grade 980, based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-218-january-2005-incrementsOpinion 88-47
… statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid … would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before … in the former Village Law are now contained within Article 14 of the Real Property Tax Law. Similar to the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-88-47DiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a … there is a great deal more work that needs to be done in New York. Local governments need this funding to continue so …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesComptroller DiNapoli Releases Municipal Audits
… phases of the payroll process. She entered new employees, pay rates and employees’ time worked from their time records … of the eight counties audited, county officials did not pay the appropriate Medicaid diagnostic related group rates …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI in eight shared folders; or maintain a data inventory to … solicit interest rate quotes that may have resulted in higher interest earnings. Persistence Preparatory Academy …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action totaling … However, the money had been in the treasurer’s custody for over three years and, therefore, should have been turned … did not establish a service level agreement with the third-party contractor that issued and managed 209 building access …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Village of Atlantic Beach - Cash Disbursement (2018M-253)
… for such prepayment. Village officials paid 40 credit card charges totaling $7,187 (of 103 charges totaling $16,999 …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… $233,492 did not include any Board members’ initials to indicate they were audited. The remaining 27 claims … totaling $298,442 that had initials did not include dates to determine when the claims audit had occurred. We reviewed … Key Recommendations Establish compensating controls to routinely monitor and review the Treasurer’s work. Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawUtica City School District - Payroll (2018M-175)
… $4.7 million to 151 employees and found almost $418,000 in payments (9 percent) were not accurate, supported or paid in accordance with contracts or Board resolutions. For … that payroll-related payments are accurate, supported and in accordance with written collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s … Schroeppel, Oswego County. The District, which contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mClyde Fire Company – Controls Over Financial Activity (2015M-072)
… December 31, 2014. Background The Clyde Fire Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Cortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies … 1, 2015 through May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The County is governed by the County Legislature, which is composed of …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected College … agreements, resulting in $54,364 in waivers being granted to ineligible individuals during the 2012-13 fiscal year. … an individual, independent of the Bursar’s Office, to review and approve employee tuition waiver forms to ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCounty of Cortland – Departmental Operations (2013M-157)
… Audit The purpose of our audit was to examine the County’s departmental financial operations for the period January 1, … 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee … September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… New Yorkers can find out if they are owed some of the state’s $12.5 billion in unclaimed funds at events across the … it back.” Representatives from DiNapoli’s office will be on site at the events listed below to help New Yorkers find …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-events