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Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… was able to write checks to herself or to others for payment of her personal expenses without Board authorization …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Opinion 2002-9
… at recycling center) STATE CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW §§103, 104-b, 120-w; TOWN LAW … coordinates volunteer workers, we note that article VIII, §1 of the State Constitution prohibits municipalities from … High School No. 3 Nassau County , 34 AD2d 351, 312 NYS2d 252) and, generally, has been construed to require that there …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9State Agencies Bulletin No. 266
… State policy regarding when paychecks may be presented for payment remains the same; that is, Wednesday for … this policy. Changes in Procedure for Lost Checks A stop payment can no longer be reversed. If the original paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court today on felony charges of five … fraudulent vouchers and falsified records to trick the village into paying his personal expenses. "Mr. Harrian … to justice and for our continued partnership to fight public corruption." Harrian, 52, resigned his position and …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… months of 2018, according to a report released today by State Comptroller Thomas P. DiNapoli. Through June, local … proven, sales tax can be an unpredictable revenue source for our local governments. I urge municipal officials to be …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Comptroller DiNapoli Releases Municipal Audits
… found that the board did not adopt information technology (IT) security policies and procedures. In addition, the board … written agreement with the IT vendor for services provided to the village. Auditors also found that the village … reports was inadequate. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Property Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfCUNY Bulletin No. CU-658
… of this bulletin is to explain the agency procedures for reporting rate increases and adjustments for … Job Data page, using the next available sequence number. Reporting Retroactive Adjustments for All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all miscellaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… to hold accountable those who mistakenly think they can get away with these schemes.” The pensioner, Joseph … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsTown of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. During our …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Comptroller DiNapoli: Positive Financial Indicators in Middletown
… fiscal stress monitoring system for municipalities and school districts. Based on financial information provided to … 16 counties, five cities, 18 towns, 16 villages and 87 school districts. The city of Middletown is listed in the no …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownWelcome Center and Rest Area Planning and Implementation (2017-S-25), 90-Day Response
To determine if the Department of Transportation has a written capital plan for highway facilities for the traveling public, and whether the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s25-response.pdfCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Davenport Fire District – Financial Activities (2020M-147)
Determine whether Davenport Fire District (District) officials established adequate controls to ensure that financial activities are properly recorded and reported, and cash was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/davenport-district-2020-147.pdfUnified Court System Bulletin No. UCS-163
… To explain OSC’s automatic processing of Uniform Allowance and Uniform Blazer Allowance Payments and Time Entry procedures. Affected Employees Eligible … by Negotiating Units DR , F8, G9, S9, SR, SY, 86 and 87 Background Uniform and Equipment Allowance Payments to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andVillage of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … by law. The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the … are deposited in a timely manner. Ensure that all monthly reports are submitted to the JCF in a timely manner. Monitor …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Tax Levies and Tax Rates - Supplementary Information for 2003
Explanation of Tables for Tax Levies and Tax Rates for 2003
https://www.osc.ny.gov/files/local-government/data/pdf/suppinfo.pdfTax Levies and Tax Rates - Supplementary Information for 2004
Explanation of Tables for Tax Levies and Tax Rates for 2004
https://www.osc.ny.gov/files/local-government/data/pdf/narrative.pdfTax Levies and Tax Rates - Supplementary Information for 2005
Explanation of Tables for Tax Levies and Tax Rates for 2005
https://www.osc.ny.gov/files/local-government/data/pdf/narrative05.pdfTax Levies and Tax Rates - Supplementary Information for 2006
Explanation of Tables for Tax Levies and Tax Rates for 2006
https://www.osc.ny.gov/files/local-government/data/pdf/narrative06.pdf