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Montauk Fire District – Audit Follow-Up (2024M-117-F)
… District’s financial or length of service award program (LOSAP) records were not performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. The audit included four recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fDutchess County Industrial Development Agency – Management Practices (2013M-251)
… by 14 of 21 project owners. Key Recommendations Put a process in place to enforce job creation expectations. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… While the Board established some controls, some key components were lacking. For example, the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal & School Audits
… and the board lacked the financial information necessary to properly monitor and manage village finances. The … each village fund or establish capital projects funds to separately account for the financial activity of projects … water and sewer receivable control account balances to the total of the individual customer account balances. The …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases State Audits
… either the homeowner or property was not eligible for the STAR property tax exemption; and 2,052 payments totaling …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School District Audits
… result, important financial and other data could be lost, or suffer a disruption to operations. Westhampton Beach Union … Deposits were not always supported by school deposit forms or accurately completed bank deposit slips and activity logs. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School Audits
… reported unrestricted fund balance that exceeded the statutory limit from 2014-15 through 2016-17 by an annual … $860,000. Unrestricted fund balance exceeded the statutory limit because the board and district officials … purposes, they were not always audited and approved before payment. During the audit period, 45 debit card transactions …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… operating surpluses totaling $2 million. Town of Pelham – Information Technology (Westchester County) The town …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School and Municipal Audits
… of approximately $40.5 million. Village of Windsor – Water Operations (Broome County) Village officials do not … used an inconsistent methodology for estimating water bills. Auditors also found that estimated and customer-submitted water usages used by village officials to bill customers did …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… had operating deficits during the past five years, and the water fund had an operating deficit in 2019. In addition, … with General Municipal Law’s financial filing and audit requirements. In addition, for seven consecutive years, an … through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual expenditures by a total …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Grew by 14% in October
… County experiencing the largest increase at 173%. However, this growth was mostly the result of a large technical …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… elevated. Local governments should budget cautiously as this growth may level off sooner than they expect.” New York …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… start of the COVID-19 pandemic, particularly in the spring when collections fell by double-digits. Still, declines in … financial aid from the federal government to help them get through this crisis.” New York City had a 5.3 percent, or $34.5 million, decline in sales tax revenue …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberDiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the … in collections.” For April 2023 compared with April 2022: New York City’s collections totaled $756 million, an increase … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… (SFY) 2023-24, $1.7 billion higher than estimates released in the Division of the Budget’s (DOB) July Update to the … Thomas P. DiNapoli. “The economy exhibited resilience in the first half of the year,” DiNapoli said. “Continued job … PIT receipts were $7.2 billion lower than the same period in SFY 2022-23, reflecting, in part, this year’s financial …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearAssessment Roll Verification (ARV) for School Districts
… districts. Verification Log into the Online Services portal to view taxable assessed values. Confirm the taxable assessed values displayed in the portal or report assessment adjustments. Assessment …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsState Agencies Bulletin No. 919
… Military Stipend) explained the regulation and described how the FICA status would be updated for employees beginning … different tax treatment for these two types of earnings is required. This may occur when an employee is on a Paid … OSC will identify employees receiving that payment who have a FICA status on Job Data that is inconsistent with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… were filed in a timely manner. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit … Article 11 5 and 6 under Sections 370a 371a and 375 Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefit