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State Comptroller DiNapoli Releases Municipal Audits
… Administration (Cayuga County) The assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. Of the 99 property tax … or provide adequate fiscal oversight of the treasurer. As a result, district assets were not safeguarded. The board did …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Suffern – Budget Review (B21-6-2)
… of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of Suffern, located in Rockland … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … adjustments to the budget as needed throughout the coming year. In adopting the 2021-22 budget, the Village Board …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for Tax Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 1855
… address that will be displayed on Employee Form W-2 for Tax Year 2020. Effective Dates This bulletin is effective … address is not correct, agencies must send an email to the Tax and Compliance mailbox providing the correct address … address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2020. OSC Actions OSC will update PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… in New York state increased by 1.6% in February compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … sales tax collections are from the cash distributions made to counties and tax-imposing cities by the state Department …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearVillage of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … taxes as an increased revenue source in the future is limited. The Village’s proposed budget complies with the …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Alden – Town Clerk/Tax Collector (2024M-106)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly … remitted and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report … were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Resources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfOther Bulletin No. 35
… to Workers’ Compensation Leave) Eligible employees with a Payroll Status of Active, Leave With Pay (except Paid Sick … are required. Paid Sick Leave Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … Advance or Promotion Recalculation when they return to the payroll. If the effective date of the return from leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-35-april-2017-state-university-construction-fund-scfOther Bulletin No. 26
… (2.00%) for fiscal year 2015-2016. The Division of the Budget Bulletin D-1131 provides additional guidelines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-26-april-2015-state-university-construction-fund-scfTerms of Service
… Termination of a User’s OSC account includes: (a) removal of access to all offerings within the Services; (b) … property and other laws. OSC grants each User a personal, non-transferable and non-exclusive right and license to use the object code of …
https://www.osc.ny.gov/online-services/terms-serviceCity of Newburgh -- Budget Review (B18-6-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by … City of Newburgh Budget Review B18612 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Troy – Budget Review (B5-15-22)
… to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … charges which may not be realized. Appropriations for retirement system contributions may not be sufficient in the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22SUNY Bulletin No. SU-188
… new Earnings Code to be used for SUNY employer-provided Housing Affected Employees SUNY employees who receive housing that is considered taxable income Effective Date(s) … to Internal Revenue Code Section 61, employer-provided housing is a taxable benefit to employees. Section 119 (a) of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-188-new-earnings-code-employer-provided-housingTown of Danby – Town Clerk (2022M-08)
… complete report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted … to appropriate parties in a timely manner. Although the Clerks reported the Clerk fees that were recorded, they did not properly … Determine whether the Town of Danby Town Clerk recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1City of Lockport - Budget Review (B19-1-7)
… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Local Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfTown of Alabama – Town Clerk Operations (2013M-369)
… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town … did not deposit or remit real property taxes received in a timely manner. The Board did not conduct the required … Deposit and remit all moneys on a timely basis in compliance with statutory requirements. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369