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Safety of Seized Dogs (Follow-Up)

… public safety; does not have an official identification tag while not on the owner’s premises; or is licensed but not … including peeling paint, undersized cages, a leaking roof, and recently expired food. We also found nine seized …

https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-follow

Overtime Limits for Tier 6

… for your annual limit. Calendar Year Overtime Limit 2026 $21,589.00 2025 $20,958.00 2024 $20,459.00 2023 … 31, 2017, the overtime limit was prorated. (Return to Top) PFRS Tier 6 Members Your overtime limit is 15 percent of … differential pay, location pay, longevity payments and top of pay grade bonus) from the previous calendar year. …

https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6

Overtime Limits for Tier 5

… $27,091.67 2029 $26,302.59 2028 $25,536.50 2027 $24,792.71 2026 $24,070.60 2025 $23,369.51 2024 $22,688.85 2023 … $19,001.55 2017 $18,448.11 2016 $17,910.78 (Return to Top) PFRS Tier 5 Members Your overtime limit is 15 percent of … differential pay, location pay, longevity payments and top of pay grade bonus) from the previous calendar year. …

https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period July 1, … of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

Roosevelt Fire District – Fire Station Project (2015M-163)

… services. The Board did not enter into written agreements with four contractors that provided services during the fire … that District officials enter into written agreements with professional service providers. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163

Village of Cato – Audit Follow-Up (2023M-145-F)

… financial and capital plans. Background The Village is located in the Towns of Cato and Ira in Cayuga County. The Village is governed by the elected five-member Board, which includes the Mayor. The Board is responsible for the general management and control of the …

https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-f

State Comptroller DiNapoli Releases Municipal Audits

… safeguard information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was … policies and procedures or provide IT security awareness training. City officials did not have a complete and accurate …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0

DiNapoli Releases February State Cash Report

… billion, from the same period a year ago, according to the monthly state cash report issued today by New York State … position, thanks to financial settlements and personal income tax gains, provides an opportunity to move the state … Plan, primarily due to higher than projected Personal Income Tax (PIT) collections. The General Fund ended February …

https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-report

DiNapoli: Local Governments Challenged by Slow Revenue Growth

… Many of New York’s local governments are coping with slow or … governments have been able to balance budgets, even while many have expressed concern that the quality of local … Many of New Yorks local governments are coping with slow or …

https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growth

Cybersecurity Governance for Local Governments and Schools – Part 2

This webinar will focus on establishing cybersecurity governance through policies and procedures, training, IT contingency planning and other efforts key to cybersecurity risk decision-making.

https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-governance-part2-102423.pdf

Pandemic Planning and Care for Vulnerable Populations (2021-S-9)

To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s-9.pdf

NYSLRS Regulation 315.4 for Elected and Appointed Officials

This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.

https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdf

Mitigation for Extreme Weather Conditions and Flooding (2023-S-5)

To determine whether the Metro-North Railroad performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects; and whether it tested and updated the plans and inspected/maintained the ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s5.pdf

JCR User Guide for Town and Village Justices

https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcr-external-user-guide-for-town-and-village-justices.pdf

Reporting Responsibilities for Soil and Water Conservation Districts

Reporting Responsibilities for Soil and Water Conservation Districts Webinar Presentation

https://www.osc.ny.gov/files/local-government/academy/pdf/reporting-responsibilities-for-soil-water-conservation-districts-01-26-2021.pdf

Guide for Submitting Annual Reports and Contract Transactions

All State authorities are required to submit certain contracts and contract amendments for prior review and approval, or filing.

https://www.osc.ny.gov/files/public-authorities/pdf/annual-reporting-guide.pdf

Requirements and Procedures for “Abandoned Property Location Services”

If you are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been contacted by someone who claims they

https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/aplsp-requirements-and-procedures.pdf

AC2709 - Verification and Checklist for Unclaimed Property

A summary of the report details and remittance

https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2709.pdf

Opinion 90-25

… to compensate a private water-works corporation for the rental of fire hydrants unless a properly authorized contract for such rental exists. Property owners within a zone of assessment in … concerning payments to a water-works corporation for the rental of fire hydrants within a fire district. You indicate …

https://www.osc.ny.gov/legal-opinions/opinion-90-25