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State Comptroller DiNapoli Releases Municipal Audits
… Hudson Housing Authority – Information Technology (IT) (Columbia County) Authority officials did not ensure that IT systems were adequately secured and protected against … an acceptable use policy, and officials did not provide IT security awareness training. In addition, the authority …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Implications for the Future – 2021 Financial Condition Report
… March and April 2020, nearly 2 million jobs were lost in New York State and, as of August 2021, only 55 percent of … Funding Federal aid has long played an essential role in the State’s budget and its ability to provide health care, … education, human services and other essential programs. In recent years, for example, new federal funding has helped …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureOpinion 96-2
… -- Taxes (authority of village to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS … Districts (authority of village to charge library district with proportionate share of tax refund) REAL PROPERTY TAXES … (authority of village to charge library district with proportionate share of tax refund) VILLAGES -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-96-2II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… within 12 months of the end of the current fiscal period. Tax revenues are recorded by the State as taxpayers earn …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDistressed Provider Assistance Account
… Fund, Distressed Provider Assistance Account, annually, for two years. These funds were to be used to provide … as a percentage of statewide county collections for the period of December 1, 2018 to November 30, 2019. $50 … as a percentage of statewide county collections for the period of December 1, 2019 to November 30, 2020. $50 …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountOpinion 2002-4
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … that, absent dredging, the channel will continue to fill in with rock and sediment, impeding boat traffic by rendering … to expend monies from taxes levied for the fiscal year in which the expenditure is to be made to dredge waterways …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Real Property Tax Cap - Local Governments
Find Real Property Tax Cap Information for Local Governments
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsEast Meadow Union Free School – Overtime (2022M-118)
… and found that: Department employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory … Key Recommendations Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-granville.pdf2023 Annual Receipts and Disbursements History of the Oil Spill Fund
2023 Annual Receipts and Disbursements History of the Oil Spill Fund
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2023.pdfTown of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-neversink.pdfMargaretville Central School District – Financial Management (2020M-46)
Determine whether the Board and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/margaretville-2020-46.pdfYorkshire-Pioneer Central School District – Financial Management (2020M-42)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/yorkshire-pioneer-2020-42.pdfAlfred-Almond Central School District - Financial Management (2019M-131)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/alfred-almond-2019-131.pdfSample Net Change Letter
This is a sample notice of changes to a retiree's net retirement benefit.
https://www.osc.ny.gov/files/retirement/retirees/pdf/net-change-letter-sample.pdf2008 Legislative Updates and Reporting to the Justice Court Fund (JCF)
2008 Legislative Updates and Reporting to the Justice Court Fund (JCF)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/070908.pdfSidney Central School District - Financial Management (2019M-243)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/sidney-2019-243.pdfTri-Valley Central School District - Financial Management (2020M-17)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/tri-valley-2020-17.pdfCuba-Rushford Central School District - Financial Management (2020M-7)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/cuba-rushford-2020-07.pdf2024 Annual Receipts and Disbursements History of the Oil Spill Fund
2024 Annual Receipts and Disbursements History of the Oil Spill Fund
https://www.osc.ny.gov/files/about/pdf/oil-spill-disbursements-2024.pdf