Search
County of Ulster – Property Tax Exemptions (2016M-333)
… audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 … County Department of Finance’s procedures for prorating property tax exemptions on transfers of property, correcting property tax exemption errors and inputting tax exemption …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Prattsburgh Central School District – Tax Collection (2016M-122)
… The Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and … which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Edinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Opinion 90-10
… in a reasonably safe condition extends not only to the road surface and shoulders, but also applies to other … advisory council is further required to carry out any other duties, tasks or responsibilities, consistent with … which seek approval for the use or development of any open space area listed in the town's "open space index" …
https://www.osc.ny.gov/legal-opinions/opinion-90-10State Agencies Bulletin No. 1490
… Purpose To notify agencies of the 548 deduction code eligibility … has increased the eligibility for OMCE Special Benefits to include employees in bargaining units 13, 18, 46, 66 and 71. Employees in Bargaining Unit 06 will continue to be eligible for this deduction code. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 1502
… Purpose To notify agencies of the 209 deduction code eligibility … in Bargaining Units 13, 18, 46, 66 and 71, who wish to become members of the Organization of NYS Management … OSC has increased the eligibility for deduction code 209 to include employees in Bargaining Units 13, 18, 46, 66 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development … approving projects. The audit included one recommendation to help the Board and officials properly approve and monitor … and Corporate Administrator are responsible for day-to-day operations including the annual monitoring procedures. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followRidge Fire District – Audit Follow-Up (2021M-165-F)
… located in the Town of Brookhaven in Suffolk County, is governed by a five-member Board. The Board is responsible for the overall financial management and … Treasurer acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… years, an annual financial report (AFR), 1 which is a required annual financial report, was not properly … District’s financial activities. Background The District is a district corporation of the State, distinct and separate … The elected five-member Board governs the District and is responsible for its overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… the Board and four Commissioners, governs the District and is responsible for its overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving and distributing District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… 2017 through 2022 were not conducted. As a result, there is no independent verification that the Secretary-Treasurer … The elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of … District’s financial activities. Background The District is located in the Town of Jay in Essex County. An elected five-member Board governs the District and is responsible for its overall financial management. An …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of … The purpose of our review was to assess the Quaker Street …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… District’s financial activities. Background The District is located in the Town of Eaton in Madison County the Board … with one member being appointed as Chairperson. The Board is responsible for the District’s overall financial … management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fTheresa Fire District – Audit Follow-Up (2021M-60-F)
… located in the Town of Theresa in Jefferson County, is governed by a five-member Board that is responsible for the District’s overall financial … Treasurer acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fReporting Forms and Publications
… Events - 9/2021 Electronic Payments - ACH, Book Transfer, CHIPS, EFT, Federal Wire Electronic Reporting Program …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsOpinion 2000-1
… as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay police officers' legal fees) POLICE AND POLICE …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 93-30
… Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, after … sheriff, a village transports the individual to the county jail because the sheriff is unable to do so, the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli Releases Review of First Quarter State Revenue Collections
… finances, but how this money will be used is still up for debate.” DiNapoli’s report on the state’s first-quarter … $632.3 million, or 3.3 percent, lower than collections for the same period last year, primarily reflecting a $1.6 … expected from the settlement with $298 million anticipated for the chemical dependency fund. DiNapoli’s report notes …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collections