Search
Resources for Local Officials
… - Financial Statements and Supplementary Information Use Online Services to file for the following: Property Tax Cap Property Tax Cap … Reporting (JCR) Contact Update Other Required Reporting Online Search Tools for Local Governments Account Code …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsIRS Pension Limitation – Article 14 Benefits
… Revenue Code limits the amount of salary that qualified pension plans, including the New York State and Local … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … in the County’s response letter. … audit statewide county albany …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Owego - Water Fund Operations (2021M-205)
… of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. … rates. Review and approve all adjustments prior to implementation by the utility department in accordance … noted. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Long Lake Central School District – Capital Project (2021M-183)
… complete report - pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials … officials agreed with our findings. … Determine whether Long Lake Central School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Town of Bennington - Financial Management (2019M-249)
… during our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate … recording and reporting all transactions related to FFI tax money. The Fire Chief maintained inaccurate … developing comprehensive policies and procedures related to FFI tax money. Ensure the Chamberlain adequately maintains …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380City of Fulton – Capital Projects (2021M-184)
… for completed projects. Key Findings Officials were unable to readily determine the complete financial history and … because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… they will take corrective action. See OSC’s comment in Appendix B. … Determine whether West Canada Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsContract Advisory No. 33
… in EDSS. References: Documentation Order Guide for Construction Contracts, Contract Amendments / Change Orders … …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryTown of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… Municipal Center. Specifically: Nine components located in restrooms, such as accessible stall doors with automatic … under lavatories covered to prevent contact. Two located in the parking lot, including the required number of … physical accessibility for the 14 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Pine Bush Central School District – Claims Audit Process (2017M-171)
… Purpose of Audit The purpose of our audit was to determine whether … Ulster and Sullivan counties. The District is governed by a seven-member Board of Education. Budgeted appropriations … Key Recommendation There were no recommendations as a result of this audit. … Pine Bush Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Central Valley School District - Separation Payments (2018M-153)
… totaling $516,017 made to eligible employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in accordance with … calculations was performed for all payments processed in the payroll system during the audit period, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Challenging a Determination – Basic Plan with Increased-Take-Home-Pay (ITHP)
… We can pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the … denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing … New York area. … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1511/challenging-determinationChallenging a Determination – Career Plan
Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1642/challenging-determinationChallenging a Determination – New Career Plan
… We can pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility requirements established by law. If you believe that your benefit has been incorrectly denied …
https://www.osc.ny.gov/retirement/publications/1515/challenging-determinationChallenging a Determination – Non-Contributory Plan with Guaranteed Benefits
… to the Hearing Administration Bureau within four months of the determination. We will send you an acknowledgment letter with an explanation of the hearing process when we receive your written request. …
https://www.osc.ny.gov/retirement/publications/1513/challenging-determinationChallenging a Determination – Police and Fire Plan
… , email our Hearing Administration Bureau at Hearings@osc.state.ny.us or call us at 1-866-805-0990 or 518-474-7736 in the …
https://www.osc.ny.gov/retirement/publications/1512/challenging-determination