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Town of North Salem - Agricultural Exemptions (2018M-194)
… Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: … Assessor Assessor is properly administering agricultural real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overTown of Hancock – Transfer Station Operations (2016M-255)
… The Town of Hancock is located in Delaware County and has approximately 3,000 residents. The Town, which is … Town Board, operates a transfer station for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues of $11,600 and expended $57,100 for transfer station operations. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Fire District Information
… to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an … for Fire District Commissioners: Adopted Rules and Regulations for Implementing New Training Requirements …
https://www.osc.ny.gov/local-government/resources/fire-district-informationTown of East Hampton – Budget Review (B18-7-9)
… the accumulated deficit in the Town’s general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9BOCES Milk Bidding (2018-MS-2)
… [pdf] , Dutches [pdf] , Onondaga-Cortland-Madison [pdf] , and Monroe 2-Orleans [pdf] . Audit Objective Determine … Bidding cooperatively: Maximized buying volume and allowed districts to receive the lowest price for … buying volume. BOCES officials’ responses to our findings and recommendation are in Appendix B. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Broome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period … southern portion of upstate New York commonly referred to as the Southern Tier, has a population of approximately … annually used $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Town of East Hampton – Budget Review (B17-7-15)
… the accumulated deficit in the Town’s general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. New York State Local Finance Law requires …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15State Agencies Bulletin No. 2402
… Purpose: The purpose of this bulletin is to inform agencies of the 2026 New York State Paid Family Leave Program rate. … The purpose of this bulletin is to inform agencies of the 2026 New York State Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2402-2026-new-york-state-paid-family-leave-rate-increaseState Agencies Bulletin No. 1503
… agencies that Position Pools and/or Chartfield Strings in PayServ may require updates for lapsing Affected Employees … See attachment: September 2016 Lapsing Chartfield Strings in PayServ Agency Actions Agencies must ensure that any … must to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1503-updating-payserv-chartfield-strings-september-lapsing-eventsSUNY Bulletin No. SU-244
… to $100,000 5.75% More than $100,000 6% The Benefit Plans and the narrative descriptions are found below. Note : The … rates are identified within the description. SUNY and State Education Department Benefit Plan Description … TIAA members who enrolled in the ORP between April 1, 2012 and December 31, 2013 Agency Actions Each SUNY campus is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-255
… to $100,000 5.75% More than $100,000 6% The Benefit Plans and the narrative descriptions are found below: Note : The … rates are identified within the description. SUNY and State Education Department Benefit Plan Description … TIAA members who enrolled in the ORP between April 1, 2012 and December 31, 2014 Agency Actions Each SUNY campus is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementOpinion 91-17
… GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the … by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into contracts among themselves and …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 88-72
… for the establishment of a town sewer district that would connect with facilities in a nearby city. You ask whether it … sewer district may not provide service to individual properties within a town sewer district without the consent …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… The percentage of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, but still remains relatively small, according to … The percentage of school districts initially planning to …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capState Agencies Bulletin No. 1909
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates of 03/25/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … they were not eligible to receive and $488,138 from New York state employees who owed DOL for UI overpayments … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… submitting accurate administrative costs to the Department and whether the Department was appropriately applying the … We also determined the Department provided insufficient and conflicting MMCOR cost-reporting guidance that allowed … marketing expenses as facilitated enrollment; and assess the costs of the actuary contract against the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followOpinion 92-29
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General … filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police Commissioner (applicability … consisting of a commissioner, deputy commissioner and a uniformed force. The commissioner, who for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Opinion 92-2
… FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants … HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under contract for hydrants … hydrant contract) TOWN LAW, §176(12),(27): General fire district funds may not be used to pay amounts due under a …
https://www.osc.ny.gov/legal-opinions/opinion-92-2