Search

Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)

… of office and, as generally required of a Village officer, does not reside within the Village. In addition, the Village … receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During our audit …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. … with General Municipal Law (GML) and sought competition for purchases and public works contracts subject to its …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Village of Herrings – Financial Operations and Sale of Land (2013M-41)

… to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has … that an annual audit of the Clerk-Treasurer’s records is performed by the Board or by a Village officer, employee …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41

Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)

… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and internal … included 10 payments totaling $1,819 that she made to herself for the reimbursement of expenses and nine payments totaling $18,100 that were made to vendors for publicity. The Town made payments totaling …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129

State Agencies Bulletin No. 2240

… Compensation benefit and any supplemental payments for on-the-job injuries. Affected Employees: SUNY, CUNY, School for the Deaf, School for the Blind, and Education Department employees who have an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workers

Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)

… the highway fund. Key Findings The Clerk’s cash receipts records were unreliable. The Clerk did not make deposits and … payments to four vendors. Highway Department inventory records for consumables such as fuel and auto parts were not … and deposited in a timely manner. Make remittances to the State, County and Town in a timely manner. Monitor unpaid dog …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21

Livonia Central School District – Conflict of Interest (2024M-89)

… Law (GML) Article 18.A prohibited interest occurs when an official has an interest in a contract with the … administrators and staff of products and services provided by vendors that were recruited by, and partnered with, a … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89

DiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018

Local sales tax collections across New York grew 6 percent in the first six months of 2018 according to a report released today by State Comptroller Thomas P

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018

Opinion 2004-1

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE …

https://www.osc.ny.gov/legal-opinions/opinion-2004-1

DiNapoli: Thruway Authority Toll Increases Should Be Last Option

… schedule of systemwide toll increases to begin in 2024, but a new report from State Comptroller Thomas P. … for higher toll rates that would take effect on Jan. 1, 2024, and again on Jan. 1, 2027, for the highway system and barriers, and annually over four years beginning in 2024 for the Governor Mario M. Cuomo (Cuomo) Bridge. It also …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-option

DiNapoli Releases Executive Budget Report

… or 2.5%, from the prior year. The Division of the Budget (DOB) projects outyear gaps of $5.7 billion in SFY 2024-25, $9 … Executive Budget Financial Plan forecasting a recession, DOB reduced its projections of tax revenues for the upcoming …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-report

Opinion 94-7

Whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and rescue squad of the village fire department

https://www.osc.ny.gov/legal-opinions/opinion-94-7

Special Plan for Greene County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-o and 603(k))

… New York State and Local Retirement System … Information for members about A Special Plan for Greene County Sheriffs Undersheriffs Deputy Sheriffs and …

https://www.osc.ny.gov/retirement/publications/special-plan-greene-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sections

Optional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))

https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers

Collateral Loan Broker's Registration Statement

Article 5, Section 53 of the General Business Law provides - After September First, Nineteen Hundred Sixty, no person, corporation, firm or association shall ca

https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-broker-registration-statement.pdf

DiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017

… sales tax collections across New York grew 3.3 percent in the first six months of 2017, according to a report … collections totaled $8 billion compared to $7.8 billion during the same period last year. "Local sales tax growth … must remain cautious. While consumer spending is holding up for now, the upcoming back-to-school and holiday shopping …

https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017

DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter

… that the estimated value of the New York State Common Retirement Fund (Fund) was $254.1 billion at the end of the … of the financial markets in recent months helped the Fund post positive results for the quarter,” DiNapoli said. …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarter

DiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession

… City’s job gains over the past decade have been lost due to the economic impacts of the coronavirus. The city now … billion budget gap over the two-year period. To do so, it will draw down its reserves ($4 billion) and expand its … to face significant budget risks. Its financial plan does not fully reflect the impact of the state budget beyond …

https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recession