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Real Property Tax Cap Information - Glossary
… amount local governments are permitted to increase their real property tax levies. Either two percent or inflation, … limit will be determined. Court Orders >5% - Tax levy to pay for court orders and judgments that cost more than 5% of …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryAccidental Death Benefit – Regional State Park Police Plan
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving … Compensation benefit paid or payable because of your death). Any accumulated member contributions will be refunded …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitTown of Bridgewater – Financial Operations (2013M-309)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through March 31, 2013. … Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 residents. The Town Board … bookkeeper, but has not provided sufficient oversight. As a result, the manual and computerized accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Opinion 97-1
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … with the local law providing for the experience rating, or the county's rules and regulations. You ask whether a … become a participant in a plan established in the county, or, in the case of a public corporation . . . located in more …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Waverly Central School District – Financial Condition (2013M-148)
… expenditure estimates that are realistic and based upon all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Kinderhook Central School District - Procurement (2018M-137)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Opinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … establish fund to pay tax certiorari claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority … be required for the payment of judgments or claims arising out of certiorari proceedings "for the tax roll in the year …
https://www.osc.ny.gov/legal-opinions/opinion-89-17NY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… proliferation of sexual harassment, hate speech and fake news from its platform. The company has already suffered a … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million state and local government employees and retirees and their …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, … of establishing a capital reserve. Did not adopt fund balance, reserve or budgeting policies, along with multiyear … plans. Key Recommendations Establish budgeting, fund balance and reserve policies and develop multiyear financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Norwich City School District - Safe and Supportive Educational Environment (2018M-199)
… and supportive educational environment. We reviewed all of the 173 reported Uniform Violent and Disruptive Incident …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… conference expenses. Extension of Conference Travel for Personal Reasons You may allow your employees to extend … single rate amount. Local government or school district credit cards should not be used to pay for expenses incurred … not be charged to a government or school district credit card. Cash Advances for Conferences If your local government …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSouth Glens Falls Central School District - Fund Balance (2018M-90)
… and needed reserves or to reduce District property taxes. Correct accounting records for misclassifications, and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Holley Central School District – Financial Condition (2013M-342
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2008 through October 21, 2013. Background The Holley Central School District is located in the Town of Murray in Orleans …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom activities … through April 30, 2017. Background The Rhinebeck Central School District is located in the Towns of Clinton, Hyde … the receipt of funds and maintain adequate and appropriate accounting records. Update and amend the extra-classroom …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… “For well over a decade, Ursula Stone took advantage of her position and the trust of Addison residents to systematically steal over a million dollars from her … the Government in the 1st degree, Public Corruption, Attempted Grand Larceny in the 3rd degree, Attempted Public …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceBerkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Berkshire Fire District is a district corporation of the State, distinct and separate from the Town of Johnstown, and … Annual Update Document was filed with the Office of the State Comptroller 152 days late. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mGroton Central School District – Financial Management (2014M-288)
… by a total of $509,000, which was unnecessary based on the excessive levels of fund balance. Key Recommendations … compliance with statutes. Stop raising more real property taxes than necessary. … Groton Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … past several years, while at the same time real property taxes were raised to the maximum allowable by the property …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… the state's overall annual asthma bill topped $1.3 billion for medical costs and lost productivity, according to a … isn't just costly, it can be lethal," DiNapoli said. "For the New Yorkers fighting this chronic disease, a flare-up … emergency room visits. The Medicaid cost to taxpayers for treating asthma has jumped and the prevalence of asthma …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingNY State Comptroller DiNapoli Asks Express Scripts' Shareholders to Back Cyber Security Risk Proposal
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York … in the form of a shareholder proposal , will be voted on at the company's annual meeting on May 10. "Cybersecurity … State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated $209.1 …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-asks-express-scripts-shareholders-back-cyber-security-risk-proposal