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DiNapoli: Tax Cap Set at 2% in 2024
… third consecutive year," DiNapoli said. “Although the rate of inflation has begun to decrease, it still poses a … well above the 2% allowable levy increase, and indicative of the higher costs facing these localities. The tax cap, … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Archived Data and Publications
… , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , … 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Archived Data for School Districts: Schools in Stress: 2013 , 2014 , 2015 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsAudits of Local Governments: About Our Audits
… control Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … Find Information on Real Property Tax Levies Taxable Full Value and Full Value Tax Rates Below …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesCompliance With State Arts Education Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Outstanding Violations … New York City Deparment of Education (DoE) students (in the 2011 graduating class) completed an Arts Education … Consequently, students who did not receive Arts Education in compliance with SED Regulations might not readily develop …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of Horseheads – Information Technology (2025M-109)
… IT security awareness training to staff. Although the Town Board (Board) paid $14,790 to an IT vendor for IT-related services, … to minimize potential damage and restore operations. The Board and Town officials did not: Adequately manage all …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Cincinnatus Fire Department – Financial Management (2025M-91)
Did Cincinnatus Fire Department Department treasurers and membership ensure that financial activities were properly recorded and supported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… Did the Town of Brant Town Board Board conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Cato – Supervisor’s Records and Reports (2025M-141)
… and transparency. These records are essential for a town board and officials when monitoring a town’s financial … records and providing financial reports to the Town Board (Board). The Town’s budgeted appropriations for 2025 totaled …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … not submit Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly … separation from service, represent a significant portion of a village’s annual budget. To properly control and account …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123City of Mechanicville – Separation Payments (2025M-59)
… separation payments were accurate? Audit Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When … and limit financial losses for the City. From January 1, 2022, through September 30, 2024, the City employed 98 people …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59City of Mechanicville – Procurement (2025M-60)
… manner is to seek competition, which is often required by State law or by locally adopted policy. One of the goals of … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60City of Mechanicville – Financial Oversight (2025M-78)
… City departments, including the Finance Department. The Commissioner of Finance (Commissioner) is responsible for keeping proper books of … occur and that public transparency could diminish. The Commissioner did not maintain current accounting records or …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78State Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… personal items including; landscaping for their home, car and insurance payments for their vehicles, flowers and other … program-related items: landscaping for his home ($18,936), car and insurance payments for his vehicles (two Mercedes …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the Queens County District Attorney’s … specific circumstances. Convicted offenders are subject to a range of sanctions including, but not limited to, license suspension or revocation, significant fines, and … To determine whether the Queens County District Attorneys …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately … departments’ oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent … To determine whether the Department of Health adequately …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishments