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Opinion 90-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in an interest-bearing account. The interest accrued and any undisbursed payments shall be designated for the payment of restitution orders that have remained unsatisfied for the longest period of time. For …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-65
… p 25, superseded. A municipality may adopt a local law for the issuance of tax receipts by the collecting officer to … within the state which receives money from a mortgagor for the purpose of payment of real property taxes on such … provide to the mortgagor any paid bill it has received for the payment of such taxes. Such bill shall be enclosed …
https://www.osc.ny.gov/legal-opinions/opinion-88-65State Agencies Bulletin No. 1702
… Purpose To notify agencies that the pensionable overtime earnings … members eligible for overtime compensation and/or limited to the Governor’s Salary cap limit of $179,900 are affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… Court while the other court clerk was absent, according to State Comptroller Thomas P. DiNapoli. Eric Fleury, 43, of … in an audit and investigation by DiNapoli’s office to review the court’s financial operations. “The public relies on our justice court fines to support vital services including highway safety, not to …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesState Agencies Bulletin No. 683
… Codes for employees represented by NYSCOPBA and Council 82 have previously used some of the same Increment Codes that … steps on the salary schedule. These Increment Codes have been separated and new Increment Codes have been created to reflect only one meaning for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesCity of Lockport -- Budget Review (B1-15-20)
… general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a … by approximately $400,000. The Common Council will have to adopt a local law to override the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that … Comptroller Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … and Secretary. Company expenses for January 1, 2012 to October 8, 2013 included the following major categories: …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 1125
… agencies of employee Social Security Number restrictions in the National ID field located at Workforce … Information>Modify a Person>Biographical Details Tab in PayServ. Affected Employees All employees Effective … Administration restricts the use of certain values in Social Security Numbers. OSC Actions PayServ now has edits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsOrleans County – Department of Social Services (2012M-222)
… of 45 cases reviewed lacked certain documentation such as age, identity, income, shelter, or recertification. All 25 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Improper Payments to a Dentist (Follow-Up)
… which was issued on July 15, 2013, determined that, for the period June 1, 2009 through September 30, 2012, … Dr. Prosper Bonsi, DMD. The payments included claims for behavior management services for patients who were not eligible for behavior management …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followTravel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the … review official station and tax home designations to ensure the designations are appropriate. This includes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelCity of Binghamton – City Operations (2015M-280)
… 12.2 percent, from 2012 to 2014. Although City officials have established a capital assessment fee to help offset the cost of water debt issued, they have not established a similar fee to help offset the cost of …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Other Places to Search for Unclaimed Funds
… about refunds on retirement accounts. National Registry of Unclaimed Retirement Benefits For information on unclaimed retirement account balances. Internal Revenue … of Veterans Affairs For information on insurance funds owed to certain current and former policyholders or …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-fundsCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … a combined $13.2 million over the five-year period) to help finance the next years’ operations, District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Accounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent housing in the City of Watertown. The …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109