Search
Opinion 96-3
… conflict of interest would arise if a village contracted with either a village trustee individually, or with the firm of which the trustee is the primary … officer or employee has an "interest" in any contract with the municipality he or she serves if he or she receives …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 88-57
… all facts and circumstances relating to the justification for the legislative enactment and upon consideration of … on age or income, we but note the many laws which provide for public assistance, social security payments, reduction in real estate taxes for elderly home owners and double exemption on the …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli: Investors Expand Corporate Disclosure of Political Spending
… communications," payments to any trade associations used for political purposes, and payments made to any organization … will respond to shareholders’ overwhelming desire for disclosure and take the appropriate steps." The Fund’s …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingState Agencies Bulletin No. 1258
… Effective Date(s) July 22, 2013 Background In preparation for the upgrade to PayServ 9.1, the Bureau of State Payroll … 9.1 should be directed to the Payroll Deductions mailbox. For more information about the Payroll Enhancement Program, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1258-garnishment-changes-payserv-91State Comptroller DiNapoli Releases Municipal Audits
… The follow-up review was limited to interviews with department personnel and inspection of certain documents … the board was not aware of significant deficiencies with the town’s accounting records, that the town’s general …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… were $504.8 million or 26 percent higher than last year for the same period. All Funds receipts totaled $85 billion … but was $1.7 billion below initial projections. Spending for local assistance programs totaled $57.7 billion and was …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… Cashless tolling is used at all MTA tunnels and bridges. With cashless tolling, no one has to stop to pay tolls. … through any lane they choose. There are three ways to pay with cashless tolling: 1) E-Z Pass, 2) Short Term Account, … to identify the license plate and state associated with the vehicle. If either of these cannot be identified, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followHispanic Heritage Month Reception
… Hispanic Heritage Month by honoring prominent members of the Latino community. This year's reception will include a … at the Port Authority of New York and New Jersey. The live stream of the event has ended, but the replay of the … 15 to October 15 to encompass important milestones in Hispanic history, including the independence of many …
https://www.osc.ny.gov/events/hispanic-heritage-monthParticipation in the Program – Contribution Stabilization Program
… submitted by: Email as an attachment to NYSLRS_Billing@osc.ny.gov ; or Mail to: NYSLRS … 110 State Street Albany, NY 12244-0001 If you are both an Employees’ Retirement System … the normal rate (not the graded rate) in fiscal year 2025 (for your bill that will be due in February 2025). …
https://www.osc.ny.gov/retirement/employers/csp/participation-programState Agencies Bulletin No. 2231
… to request test users. OSC Payroll Security will hold all new PS Query access requests beginning on Friday May 10, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-updateDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… followed by Livingston (-5.8%), Schoharie (-4.7%) and St. Lawrence (-3.9%). Twelve of the 18 cities that impose …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… tax exemptions. Key Findings We reviewed properties with 108 agricultural, non-profit and not-for-profit, senior … exemptions. Did not report the transfer of property with exemptions to the County as required. The Board: Did not … eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… pursue cost-effective measures by exploring the potential for offering select special education services in-house. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureBolton Central School District - Fund Balance Management (2018M-249)
… Adopt annual budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… tax exemptions. Key Findings We reviewed properties with 85 agricultural, nonprofit, senior citizen, veteran and … granted exemptions. Report the transfer of four properties with agricultural exemptions to the County and did not … eligibility requirements. Report the transfer of property with agricultural exemptions to the County and ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215State Comptroller DiNapoli Releases Municipal Audits
… granted 850 non-New York STAR property tax exemptions for non-municipal-owned property on the 2017 assessment roll. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsSprings Union Free School District - Payroll (2018M-222)
… was not supported by a required planned absence request form. Vacation and sick leave balances for 11 of 33 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanTown of North Salem - Agricultural Exemptions (2018M-194)
… four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland … requirement. Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions … submit an initial or renewal application, when required, with proper supporting documentation and meet eligibility …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194McLean Fire Department - Financial Operations (2018M-40)
… oversight of the Treasurer’s duties. Key Recommendations For money collected at fundraising events use: cash reporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40