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DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to the same period last year, according to … since March, when the COVID-19 pandemic began to affect sales tax collections. Nearly every county in every region of … Sales tax revenue for local governments in July fell 82 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The Town, which … entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted … proposed improvements to the Park were properly evaluated and authorized prior to committing Town funds. The Town did …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Brownfield Cleanup Program
… into a Brownfield Cleanup Agreement (Agreement) outlining site investigation and cleanup objectives. Site cleanup under remedial programs can take several years … complete. As such, DEC reviews, oversees, and tracks each site’s progress from investigation, design, and completion of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programSUNY Bulletin No. SU-239
To inform agencies of OSCs automatic processing of the repayment of SUNY UUP Bargaining Unit 08 DRP reductions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uupOpinion 94-4
… -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and Duties (requiring original signatures on vouchers) TOWN COMPTROLLER -- Powers and Duties (requiring original signatures on vouchers) TOWN LAW, §118(1); GENERAL CONSTRUCTION LAW, §46: The …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 91-3
… town board may require all town vehicles, including those used by a superintendent of highways, to display a decal … town board may require all town vehicles, including those used by the town superintendent of highways, to display a … he has complete and exclusive authority over the vehicles used by the highway department. Both the town board and the …
https://www.osc.ny.gov/legal-opinions/opinion-91-3DiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… Although year-to-date collections continue to lag prior year results, tax … through February were $758.4 million higher than forecast in the most recent Division of the Budget (DOB) update to the … Although yeartodate collections continue to lag prior year results tax collections through February …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsApplication for Refund of Excess Contributions (RS5195)
To apply for the refund of excess member contributions, NYSLRS Tier 1 & 2 members (and Tier 3 & 5 Police and Fire Retirement System members who are non-contributory), who voluntarily contribute, use form RS5195.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5195.pdfOversight of Juvenile Justice Facilities
… Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff. The audit … through its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible for the operation and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesAdministration of Self-Insured Workers’ Compensation Plans
… agencies administer their workers’ compensation plans to ensure they meet the self-insurers’ regulatory … agencies are administering their workers’ compensation plans to ensure they meet the self-insurers’ obligations. … selfinsured agencies administer their workers compensation plans to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansState Comptroller DiNapoli Releases Audits
… advocates because of health concerns related to the burning of natural gas, and its implementation is currently …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0XVI.4.A Cash and Investments – XVI. Financial Reporting
… References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB … and GASB Statement No. 72 require various disclosures of risk exposure arising from the State’s cash and investment … of deposit and investment policies related to credit risk, concentration of credit risk, interest rate risk, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsMonroe County - Financial Condition (2018M-179)
… Findings The County’s financial position has been strained for several years. Its combined funds’ 1 available fund … of gross expenditures, after $12.4 million in one-time increases that are unlikely to recur. The County relied on …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Livonia – Justice Court (2015M-76)
… operations for the period January 1, 2013 through March 17, 2015. Background The Town of Livonia is located in … financial operations for the period January 1 2013 through March 17 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76DiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… The former treasurer of the Le Roy Fire Department and the Firemen’s Benevolent Association of the Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by … accountable for his actions.” DiNapoli’s audit of the Le Roy Fire Department revealed Snow wrote $7,866 in checks …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… the resources to fully fund its $54.8 billion 2020-2024 capital program, which is vital to improving riders’ … to the transit system. The report finds that delays to capital projects, severe revenue declines, and increased … by the COVID-19 pandemic, are making the Authority’s capital program to repair, modernize and expand the transit …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the … the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsLegal Topics and Approvals
… constitutional debt limits. Special Improvement Districts: Regulations for Applications for Permission to Establish or … Part 85, Chapter III of Title 2 the Code of the Rules and Regulations of the State of New York [pdf] . Town and County … How to Apply for Exclusion of Self-Liquidating Debt (1995): - Describes the procedures for counties, cities, towns …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsService Retirement Benefit – State Police Plan
… of the year in which their 60th birthday occurs. You must file an Application for Service Retirement to receive … beyond 20 years. The benefit for Tier 2, 5 and 6 members can’t exceed 70 percent of your FAE. If you reach mandatory …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefit