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Opinion 88-29
… In Rose , supra , a town board member acquired, at county tax sale, land situated in the town in which the board member … the assertion that a county treasurer, in conducting a tax sale, is seeking to collect sums owed to the county, the … authorization and approval process resulting in the county tax sale. Accordingly, the Court stated that the board …
https://www.osc.ny.gov/legal-opinions/opinion-88-29IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… as prescribed in Tax Law §205. Business Taxes - Insurance 30221 Excess Line Broker Insurance Premium Tax Tax … Excise Tax Tax imposed on gross receipts from the sale of medical cannabis as prescribed in Article 20B and adult-use … Transfer and Estate Tax Tax imposed on the transfer of a NY taxable estate by an individual who was a NYS resident at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… a district corporation of the State, distinct and separate from the Town of Sodus, located in Wayne County. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… cost savings through the production and use of biogas for the period January 1, 2013 through December 31, 2015. … An eight member Special Joint Committee is responsible for general oversight of Facility operations. The Facility’s …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234State Agencies Bulletin No. 1579
… To inform agencies of the change in the New York City withholding tax rates. Affected Employees Employees who are … personal income taxes requires changes to New York City withholding taxes for employees with taxable income of … employees. OSC Actions OSC will update the New York City withholding tax table with the rates prescribed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeForestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… a district corporation of the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… District’s 2015 budgeted appropriations totaled $95,380. Key Findings The Board has not formally established capital … or Department officials regarding capital planning. Key Recommendations Establish formal reserve funds using … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Huntington Manor Fire District – Cash Disbursements (2014M-108)
… a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … separation payments. … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… internal controls over Building Department operations for the period June 1, 2015 through April 13, 2017. … duties. Ensure that press-numbered receipts are issued for all revenue collected. Ensure that all collections are …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Walden – Financial Condition (2017M-255)
… appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. … of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $7.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255More About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory Plan. (There …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… leave public service before you meet the age requirement for a service retirement benefit (vested retirement … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… leave public service before you meet the age requirement for a service retirement benefit (vested retirement … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliMiller Place Union Free School District – Check Signing (2017M-76)
… was to examine the District’s check signing procedures for the period July 1, 2015 through November 30, 2016. … schools with approximately 3,200 students. Expenditures for the 2015-16 fiscal year were approximately $66 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $122.9 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Lansing Central School District – Financial Management (2015M-256)
… to examine the District’s financial management practices for the period July 1, 2014 through September 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Lake Placid Central School District – Claims Auditing (2016M-84)
… The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates two schools … audited and approved by the claims auditor. Ensure that no claim against the District, other than those allowed under …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Cornwall Central School District – Financial Condition (2015M-148)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148