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Town of Cherry Valley – Financial Condition (2016M-212)
… March 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of … The Town, which has a population of approximately 1,270, is governed by an elected five-member Town Board. The Town’s … approximately $1.7 million. Key Findings The Supervisor is not maintaining separate accounting records for the health …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Seneca County – Water and Sewer Operations (2017M-4)
… of our audit was to assess the County’s water and sewer operations for the period January 1, 2015 through November 1, … establish policies and procedures governing the financial operations of the water and sewer districts. Formal written … over the County water and sewer districts’ financial operations. Ensure written agreements are established with …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Cortland County – Public Water Supplies (2016M-318)
… 1, 2015 through May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The County is governed by the County Legislature, which is composed of 17 elected members who represent its one city, …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… provides fire protection for the Towns of Halfmoon and Clifton Park and the City of Mechanicville, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 … nine-member Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, … payment. Ensure that an adequate, documented annual audit is completed by the audit committee. Prepare an annual budget. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityVillage of Earlville – Collections (2024M-128)
… we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also … identified that staff in the Clerk-Treasurer’s office did not routinely issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the District for the period of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19LaGrange Fire District – Board Oversight (2014M-127)
… Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of East Hampton – Budget Review (Suffolk County) Auditors … town’s 2020 tentative budget includes a proposed tax levy of $58,426,602. City of Lockport – Budget Review (Niagara County) Auditors found …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsTown of Broome – Purchasing and Justice Court (2014M-255)
… 2013 through March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately 960. The Town is governed by an elected five-member Town Board. The Town … a centralized purchasing function; instead each Department is responsible for making purchases. The Town maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Budgeted … for all moneys received where no other form of receipt is available. Report all collected and disbursed moneys to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230State Agencies Bulletin No. 1669
… Purpose To inform agencies of the new warning message that will … on NYSPO Affected Employees All employees who have access to NYSPO Background New York State Payroll Online is an employee self-service application created to allow employees to view and update their payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… officials who pled guilty today to defrauding the IDA and were ordered to pay $1.2 million in restitution: … through a web of conflicts of interest, false statements and pay-offs,” said DiNapoli. “Although their scheme was … with Orange County District Attorney David M. Hoovler and the New Windsor Police, we were able to bring their …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC products sold … dispensaries by municipality in that region. The Office of Cannabis Management (OCM) maintains a list of operational adult-use cannabis dispensaries . AUC retailers must file tax returns …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateState Agencies Bulletin No. 297
… Purpose To explain an automatic dues and agency shop fee increase. … Annual Salary Deduction Amount Under $5,000 $4.15 $5,000 to $9,999 $6.23 $10,000 to $12,999 $8.54 $13,000 to $15,999 $10.66 $16,000 to … To explain an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212State Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies instructions to identify employees in … of birth are affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired prior to the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemIndustrial Development Agencies in New York State
… (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that offers financial … an IDA losing the ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York … data, see IDA 2024 | LDC 2024 . For tabular data of what is presented in the dashboard below, see IDA Dashboard Data . …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateOpinion 88-33
… may not be used to pay the cost of the improvements. This is in reply to your letter concerning the authority of a … The cost of constructing the necessary laterals is estimated to be $8,000. You state that the town does not … you indicate that the cost of operation and maintenance is raised on an ad valorem basis. However, under section …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 91-9
… A city council of a city of the second class which is governed by Second Class Cities Law, §75 may not increase … a mandatory referendum. You have advised us that the city is subject to the provisions of section 75 of the Second … SCCL, §75, the board of estimate and apportionment, which is composed of the mayor, comptroller, corporation counsel, …
https://www.osc.ny.gov/legal-opinions/opinion-91-9