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Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andNormal Retirement – Article 14 Benefits
… You can choose normal retirement or early retirement, but must be separated from service on the first … at least 15 days, but not more than 90 days, before the date on which your retirement will occur. Learn more about …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Rondout Valley Central School District – Fixed Assets (2023M-36)
… assets with a combined cost of $79,383 were not recorded on the District’s inventory list. For example, these assets … fixed assets are tagged and are in the locations indicated on the District’s inventory list. Obtain authorization to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 770
… eligible employees through the Time Entry page as follows: Earnings Begin Date: 11/15/07 Earnings End Date: 11/15/07 Earn Code: VIP Amount: Applicable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsElwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Joint Fire District is a district corporation of the State, distinct and separate from the Town of Thompson and … elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. … budgets that contributed to the growth of total fund balance by 21 percent between 2014 and 2016 (to $1.6 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of salaried employees, professional development hours or substitute employees’ days worked. The payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Irvington Union Free School District – Information Technology (2016M-266)
… The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. The District, which operates four … schools with approximately 1,700 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s … 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, … operates seven schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… time last year. “Growth in local sales tax collections for April was modest for the third straight month and mostly driven by New York … two-fifths of counties experienced year-over-year declines for the month. My office will continue to provide regular …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearDiNapoli: Local Sales Tax Collections Up 3% in November
… totaled $1.86 billion for the month, up $53 million year over year, with New York City accounting for 61.5% of the … growth in November was a bit stronger compared to the 1.9% year-to-date increase,” DiNapoli said. “New York City’s …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberDiNapoli Announces State Contract and Payment Actions for June 2016
… $20.2 million to 17 local governments for Rivers Casino & Resort license fee distributions. Office of General …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016State Agencies Bulletin No. 1163
… Allowance and/ or Clothing Allowance will be made in a separate check dated 6/20/12 (Administration) regardless of … following amounts: * 11/02/05 $639 * 11/01/06 $657 * 11/14/07 $677 * 11/12/08 $697 * 11/11/09 $718 * 11/10/10 $747 * … with a completed Next of Kin Affidavit (form AC 934-P and a Report of Check Exchange (Form AC 1476-P ). For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1163-implementation-2005-2011-retroactive-increases-additional-payments-andMarketing Service Performance Monitoring
… Purpose To determine whether Empire State Development (ESD) has established adequate internal … and that the cost of the procured services was reasonable on its face. Neither of these Offices was responsible for …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringReal Property Tax Cap Information - Glossary
… - Amount by which the tax levy for the prior fiscal year was below the tax levy limit for that year, but not more than 1.5% of that limit. (Starts in second year of limit.) Coming Fiscal Year (CFY) - The fiscal year …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… revenues. The largest governments, those with revenues of $100 million or greater (phase 1) will implement for fiscal … 15, 2002; those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller DiNapoli Releases State Audits
… of projects. With respect to debt issuances, 43 percent of survey respondents indicated they were less than satisfied … three recommendations made in our initial report. Workers' Compensation Board, Controls Over Cash Advance Accounts (2014-S-12) The Workers’ Compensation Board (WCB) designed effective internal controls …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsDeath Benefits – Divorce and Your Benefits
… a member to designate the ex-spouse to receive a portion of the ordinary death benefit. The ex-spouse’s portion is … ensures that the ex-spouse will receive a portion of the ordinary death benefit even if the member does not … them. Accidental Death Benefit The beneficiaries of an accidental death benefit are designated by law (RSSL, …
https://www.osc.ny.gov/retirement/members/divorce/death-benefits