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Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Town of Dickinson – Fiscal Oversight (2014M-337)
… Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is governed by an … reports. The Supervisor paid claims before receiving an abstract from the Town Clerk. The Board did not audit, or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Mooers – Payroll (2014M-087)
… by the employee and their supervisor. The Supervisor’s secretary performed virtually all payroll functions without …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Opinion 94-18
… for the members of a village volunteer fire department to form a not-for-profit corporation constituting the … for the members of a village volunteer fire department to form a notforprofit corporation constituting the incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously …
https://www.osc.ny.gov/legal-opinions/opinion-93-22CUNY Bulletin No. CU-691
… look back. Affected Employees Tier 6 CUNY employees who are members of the ORP are affected. Background On March 16, 2012, the Governor signed Legislation creating Tier 6 pension plans. This tier applies to employees joining a … may be directed to the University Retirement Plan Asset Officer: [email protected]. Questions regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpState Agencies Bulletin No. 1506
… In addition, the Department of Civil Service is only providing health insurance eligibility information for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservOpinion 90-29
… restitution payments. Effective November 1, 1984, a new subdivision was added to CPL, §420.10 which provides as … to whom payments are to be remitted pursuant to subdivision one of this section may place such payments in an … for the longest period of time. For the purposes of this subdivision, the term 'undisbursed restitution payments' …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-65
… 2, 1980). Prior to the amendment, section 986(1) stated only that receipts were to be provided to the "person paying …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2012 … October 21, 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialOrleans County – Department of Social Services (2012M-222)
… Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Travel Advisory No. 2
… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court while the other court clerk was absent, according to … A North Country court clerk is accused of pocketing more than $5400 from the …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesDiNapoli: Tax Cap Nears Two Percent for 2018
… for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal … for local governments with fiscal years that close on Dec 31 will be capped at 184 percent for the 2018 fiscal year …
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 local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerState Agencies Bulletin No. 1702
… City Education Board Retirement System (7T) for the 2019 plan year is $16,779 Affected Employees Tier 6 NYCERS, … compensation and/or limited to the Governor’s Salary cap limit of $179,900 are affected by the overtime limit … calendar year (January 1st to December 31st) for Tier 6 pension fund administration. Effective Dates Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsCity of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Central Islip Union Free School District – Financial Management (2013M-380)
… $25 million. Although the Board appropriated unexpended surplus funds each year (exceeding a combined $13.2 million … Additionally, the District’s accumulated unexpended surplus funds exceeded the amount allowed by statute in each … of the past three years. While the District’s unexpended surplus exceeded the statutory limit over these years, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380State Agencies Bulletin No. 793
… agencies of the new DOB requirement. Background Per the Pension Protection Act of 2006, the U.S. Department of Labor has issued a Final Regulation regarding Qualified Default Investment Alternatives (QDIA) which became …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planOther Places to Search for Unclaimed Funds
… Management Service For information about unclaimed federal money and assets. U.S. Department of Housing and Urban … lost money Other places where you can search for lost money …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-funds