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Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
Determine whether the Town Assessor is properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh.pdfUnified Court System Bulletin No. UCS-360
… Code of LEG and a Payroll Status of Active or Leave with Pay on or after 03/26/2026 are eligible for this salary … Court of Appeals Chief Judge $265,600 $271,000 Associate Judge $257,500 $262,700 Appellate Division Presiding Justice $251,300 $256,400 Associate Justice $245,100 $250,100 Appellate Term …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-360-april-2026-salary-increase-judges-justices-and-new-york-cityState Agencies Bulletin No. 2363.1
… This Bulletin Supersedes Payroll Bulletin 2363 Purpose: The purpose of this bulletin is to provide agencies with information and … The purpose of this bulletin is to provide agencies with information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksCUNY Bulletin No. CU-865
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee … The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeState Agencies Bulletin No. 2413.1
… may occur and to clarify when a second notification letter is required. The Effective Date to use when submitting … Supersedes Payroll Bulletin 2413 Purpose: The purpose of this bulletin is to provide agencies with revised policies … for addressing overpayments, including the creation of a new earnings code to track pending recovery …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24131-revised-policies-and-procedures-addressing-overpaymentsState Agencies Bulletin No. 2421
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 CSEA LLS … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2421-april-2026-civil-service-employees-association-csea-longevity-lump-sumWainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … For the same time period, the District increased the real property tax levy by more than $325,000. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Town of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130State Contract and Payment Actions in June
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of … Management $12 million with 59 Maiden Lane Associates LLC for office space in New York County. Office of General … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/07/state-contract-and-payment-actions-juneTown of Sherburne – Budgeting (2025M-3)
… our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Village of Monticello – Financial Condition (2020M-107)
… Village’s financial condition. As a result, the Village is fiscally stressed. The Village’s total fund balance will … multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials … generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real … foreclosure funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were … with surplus deposits into court contained errors in the calculation of interest due and/or other mathematical …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followOpinion 98-16
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings … in connection with the payment of moneys is that the money must be paid immediately on the designated date or at … 1998 Bruce Bonacquist, District Treasurer Menands Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… complete report - pdf] Audit Objective Determine whether the Board properly managed fund balance. Key Findings … less than budgeted appropriations from 2014 to 2017. The Board has not established any formal reserves or adopted formal financial plans. Key Recommendations Reduce the amount of unassigned fund balance and use the excess as a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Pine Valley Central School District - Financial Management (2019M-35)
Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35State Comptroller DiNapoli Releases Municipal Audits
… funds. The board gave taxpayers the impression that real property taxes were levied to finance general town … from 2018 through 2021, the board levied additional real property taxes in each general fund (town-wide and …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Announces Municipal Audits
… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsOversight of Language Access Services
… and providing sufficient oversight of Language Access Services. The audit covered the period from January 2019 … across NYC’s five boroughs. H+H also provides medical services through programs such as ExpressCare, Correctional Health Services, Community Care, and Street Health Outreach & …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesOpinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … 329; Opn No. 82-104, supra , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St … Highway Law, §118-a may require that the abandoned county road be conveyed to adjacent property owners in certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-49State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… downward by $2.5 billion. This is an unprecedented drop. We have not seen property tax collections decline in … 2022 budget. “The city's financial plan continues to rely on debt refinancings, headcount reduction through attrition … steeper cuts to city services. The preliminary budget does not rely on additional direct federal relief or …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budget