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Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… contracts totaling $552,659. Monitor District fuel credit card purchases resulting in 155 charges totaling $16,258 that … District’s procurement policy. Monitor and enforce fuel credit card procedures. Periodically review work performed by …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… and reports. As a result, the Board was not provided with the necessary financial reports and information to … in the financial accounting software or provide the Board with detailed monthly budget-to-actual reports. File the annual financial reports (known as AUDs) with the State Comptroller’s office (OSC), as required. The …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Davenport - Transparency (2018M-85)
… maintain sufficient financial records to provide the Board with the necessary information to assess the Town’s financial condition and file the annual report with OSC. The Clerk did not maintain a complete and … reports to the Board and file the required annual report with OSC. The Clerk should maintain timely and more detailed …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Town of Greenville – Tax Collector (2020M-81)
… collected totaling $9,719 were not remitted in accordance with New York State Town Law (Town Law). The Tax Collector’s … to the Town Supervisor and County Treasurer in accordance with Town Law. Identify the unidentified outstanding bank … receipts as soon as reasonably possible and in accordance with limits established by Town Law. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Genesee Valley Central School District - Financial Management (2019M-231)
… fund policy was not comprehensive and three reserves with balances totaling $1.3 million were generally not being … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … including plans for the use of reserves in accordance with applicable statutes. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… report – pdf] Audit Objective Assess whether Town of Chili (Town) officials could take additional steps to … Assess whether Town of Chili Town officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… at the proper height. Three components in the parking lot, such as accessible parking with painted lines and access …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Smithtown Fire District – Capital Project (2014M-231)
… square miles and services approximately 50,000 residents with seven fire companies and one emergency services squad. … Key Findings The Board approved a capital project funded with $2.8 million from the capital reserve fund without complying with permissive referendum requirements. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local … fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects … The 2026 property tax levy growth will be capped at 2 for local … calendarbased fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Service Retirement Benefits – Special 20- and 25-Year Plans
… Section 383-e or 383-f retirement plan have a backup plan? Yes, members within Section 383-e and 383-f are entitled to Section 375-h as a backup plan. If you are age 55 or older at retirement and your backup plan …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsAbout an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleProperty Tax Credits
… from receiving the credit when his or her income exceeds a maximum threshold amount. The Department approved over 2.7 … 2017. Key Findings Using data analytics to examine high risk transactions, we identified and returned 15,313 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… complaints lodged against them continued to operate with little or no notice from public oversight authorities to … to the same locations hundreds of times a year, often with little or no apparent effect on the numbers of complaints. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followBaldwinsville Central School District – Financial Management (2016M-65)
… County. The District, which operates eight schools with approximately 5,500 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. Amounts in … levels and take appropriate action, in accordance with statute, to remedy reserves with excess funds and update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65City of Lackawanna – Garbage Collection Fees (2021M-206)
… assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code (Code). Officials also … assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206New York City’s Uneven Recovery: An Analysis of Labor Force Trends
… . 37 Ben Casselman, “Start-Up Boom in the Pandemic Is Growing …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsTown of Hamburg - Fuel Operations (2019M-75)
… Town officials properly accounted for and monitored fuel purchases. Key Findings Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked. No … Town officials properly accounted for and monitored fuel purchases …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75State Agencies Bulletin No. 2165
… 04, 47, 97) M/C (06, 18, 46, 66, 78, 79, 96, 98) Have an Employee Status of Active, Leave With Pay, or Leave of … Be in the following bargaining unit: PEF (05) Have an Employee Status of Active, Leave With Pay, or Leave of … overtime monies owed to hourly employees for overtime hours worked between the Non-Pensionable Lump Sum Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-paymentUnified Court System Bulletin No. UCS-299
… members in June and December. In addition, consistent with prior practice, the negotiated changes detailed in the … titles); and Have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-and