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Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Stillwater Central School District – Payroll (2017M-104)
… whether District employees received only the salaries and benefits to which they were entitled for the period July … is located in the counties of Saratoga, Rensselaer and Washington. The District, which has approximately 1,080 … valued at $4,070. Key Recommendation Continue to develop and implement procedures to ensure employees receive only the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Central Valley School District - Separation Payments (2018M-153)
… made to eligible employees during the audit period and found that, except for minor discrepancies, the payments … paid in accordance with Board-approved contracts and agreements. District officials did not ensure an … to ensure they are calculated according to the terms and amounts authorized by the Board. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Seneca Fire District #1 – Purchasing (2017M-272)
… obtained required quotes for the purchase of goods and services for the period January 1, 2016 through September … #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The … $480,000. Key Finding District officials did not obtain and retain quotes for 10 purchases totaling $64,000 as …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272State Agencies Bulletin No. 738
… code. Affected Employees Employees in Bargaining Units 01 and 21 represented by NYSCOPBA Effective Date(s) Institution … requested a new deduction code for Metropolitan Property and Casualty Insurance. OSC Actions OSC will automatically … submit all transactions for enrollments, cancellations and/or changes on a weekly file. Agency update is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualtyLeaves of Absence – Career Plan
… full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. … of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members … time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – Police and Fire Plan
… full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. … of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members … time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – New Career Plan
… full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. … of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members … time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. … of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members … time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. … of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members … time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive service credit for some …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceUnadilla Valley Central School District – Special Education Services (2016M-47)
… School District is located in 10 towns in Chenango, Otsego and Madison Counties. The District, which operates one school … services to District students in a cost-effective manner and saved the District a total of approximately $339,000 in … program and related services costs during the 2013-14 and 2014-15 fiscal years. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mAccounts Payable Advisory No. 13
… that failure to utilize voucher matching is unacceptable and that this practice must stop immediately. The voucher … controls including: Prevention of duplicate payments and overpayments; Validation that goods received match goods … that expenditures do not exceed contract amounts; and Assurance that total expenditure against a PO does not go …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsAvoca Central School District – Separation Payments (2015M-273)
… of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates … Key Finding District officials sufficiently reviewed and approved separation payments, but they have not developed … Key Recommendation District officials should develop, and the Board adopt, written policies and procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Data Sources – 2023 Financial Condition Report
… Education Services Corporation Office of the New York State Comptroller Public Authorities Reporting Information … of Labor Statistics U.S. Federal Highway Administration … List of data sources …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesTown of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning … 1, 2015 through January 12, 2017. Background The Town of Italy is located in Yates County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… 2024 budget increased spending to address growing demand for services using stronger than expected revenues and … risks are on the horizon, however. Unbudgeted costs for housing asylum seekers and other humanitarian efforts …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Process and Document Preparation: When an employee returns a … a Vendor Check of this Guide. The Department of Taxation and Finance, Division of the Treasury will cancel the check and the Office of the State Comptroller will cancel the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkIsland Trees Union Free School District – Overtime (2016M-389)
… The District does not have written overtime procedures, and employees are not required to obtain written approval … prior to working overtime. Key Recommendation Develop and implement formal written procedures to properly control and monitor overtime by documenting the approval and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… [read complete report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our … recommendations in the audit report released in December 2021. Background The Town, located in Orleans County, is … recommendations in the audit report released in December 2021 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 96 - 14
… -- Exceptions (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store … supplies from a hardware store owned by the trustee and the sum of the purchases plus the consideration under … relate to conflicts of interest of municipal officers and employees, including the officers and employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-14