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Comptroller DiNapoli Releases School Audits
… and the Yorkshire-Pioneer Central School District . “In an era of limited resources and increased accountability, … additional fund balance to finance operations. In addition, the unemployment reserve is overfunded. … exceeding statutory limits by almost $1.7 million. In addition, the district’s tax certiorari reserve appears to …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1CUNY Bulletin No. CU-702
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseUnified Court System Bulletin No. UCS-300
… Unified Court System Bulletin No UCS300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesReport Types – Enhanced Reporting
… Online : the regular report, the adjustment report and the enroll/job report. You use the regular report to send … basis. The regular report can also include: Adjustments; and Job status changes for existing employees. You can also … Three different report types can be submitted through Retirement …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesRockland County - Sale of Estate Real Property (2019M-233)
… service prior to listing estate real property for sale. County officials generally agreed with our recommendation and …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233NYS Payroll Online Customer Satisfaction Survey
… about our application. If you have a question related to your payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 8,697,317 Engineering services 1,299,645 1,299,645 Health and sanitation 6,070,032 6,070,032 Cemetery … from sale of park land 3,476,488 3,476,488 Net change in fund balances (1,252,956) (570,962) 13,141,377 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1State Comptroller DiNapoli Releases Municipal Audits
… also adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes than …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 96-6
… to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, 800(3): A town supervisor who places insurance … insurance contracts. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law which … is deemed to have an "interest" in the contracts of a firm, partnership or association of which he or she is a …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… January 1, 2001 were given a choice between two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be paid the greater of the two death …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsOpinion 99-6
… transition assessments) LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue … Finance Law, §25.00[b][1]). Insofar as here relevant, the term "revenue" is defined as including "taxes" and "moneys" …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Comptroller DiNapoli Releases Municipal Audits
… of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, … report with the Office of the State Comptroller. West Sand Lake Fire District No. 1 – Internal Controls Over … Town of Milford Raquette Lake Fire District No 3 and West Sand Lake Fire District No 1 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 properties with … Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 (64 percent) lacked supporting documentation … (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 percent) lacked adequate … renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Key Findings We reviewed 125 agricultural, senior citizens and veterans exemptions and found 84 (67 percent) lacked adequate supporting … (e.g., applications, renewal forms, income support and military records) to verify eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Operational Advisory No. 25
… the Bureau of Analysis, Support, and Knowledge Transfer (ASK) with any general questions you have regarding the content of this advisory. ASK can be reached via email at [email protected] . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryOpinion 89-37
… the State Comptroller in connection with collateral loan brokers (i.e. "pawnbrokers") is a limited one. Licensed collateral loan brokers must file a registration statement with the State … Property Fund, oversees the compliance by collateral loan brokers with the provisions of the Abandoned Property Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-37XI.12 Overview – XI. Procurement and Contract Management
The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewCUNY Bulletin No. CU-735
… dues increase for employees represented by IBT, Local 237 in Bargaining Unit TT. Affected Employees Employees represented by IBT, Local 237 in Bargaining Unit TT are affected. Effective Dates … 30, 2021. OSC Actions At the request of IBT, Local 237, OSC will automatically increase the current dues amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevator