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Town of Newfane – Supervisor's Financial Records (2017M-7)

… financial reports to the other Board members. A property tax payment totaling $3,365 was returned by the bank for …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

South Mountain Hickory Common School District – Financial Management (2022M-49)

… could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 school year levy … balance limit established by New York State Real Property Tax Law Section 1318. Develop accurate and reliable annual …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting practices for … total approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102

Village of Pittsford – Audit Follow-Up (2017M-51-F)

… - pdf ] | [ read 2017 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the … The purpose of our review was to assess the Villages progress as of August 2020 in implementing our recommendations in the …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-f

Accounts Payable Advisory No. 72

… award payment and land acquisition deposit vouchers that supplement eminent domain acquisitions. It also specifies the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-payments

Worcester Central School District - Fund Balance Management (2022M-75)

Determine whether the Worcester Central School District District Board of Education Board and officials effectively managed fund balance

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

State Comptroller DiNapoli Releases Municipal Audits

… audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits

Hiring Members with the Enhanced Report – Enhanced Reporting

… NYSLRS Members or Retirees When hiring employees, it is important to ask the employee whether they are an existing … and they are: An existing NYSLRS member; or A retiree who is receiving a pension from one of the eight public … retirement systems in New York State. If your employee is an existing NYSLRS member, they will make mandatory …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-report

The Monthly Report – Enhanced Reporting

… NYSLRS employers report information about employees through Retirement Online …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report

Annual Invoice

… invoice is provided at the beginning of November. If you have the Billing Security Role, we notify you when your … a discounted prepayment amount by December 15, 2025. If we do not receive your payment on time, the unpaid balance of … Security Administrator assigns this role to contacts who need to view billing information. (Return to Top) …

https://www.osc.ny.gov/retirement/employers/annual-invoice

State Comptroller DiNapoli Releases Municipal Audits

… equipment as planned. Village of Ossining – Parking Ticket Collections (Westchester County) The board has not developed or implemented any parking ticket collection policies. Although village officials … records of disbursements and receipts or running cash balances for the department and squad accounts. City of …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1

State 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-audits

City of Yonkers - Budget Review (B21-6-7)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State …

https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7

State Comptroller DiNapoli Announces Municipal Audits

… P. DiNapoli today announced the following municipal audits have been issued. Procurement of Electricity and Natural Gas … sheets electronically instead of printing them out only to have paper copies on file in order to save the time and … P DiNapoli today announced the following municipal audits have been issued …

https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-audits

Opinion 93-24

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … The provision of facilities for certain types of physical fitness training to maintain or improve firefighters' … (see, e.g., Town Law, §§81[1][d], 220[4]). September 2, 1993 Gerard J. Comatos, Esq. Philipstown North Highlands …

https://www.osc.ny.gov/legal-opinions/opinion-93-24

Opinion 97-10

… not enter into a lease-purchase agreement under which a contractor would build a firehouse on a concrete slab on fire … and the fire district would make annual payments to the contractor during the term of the agreement, with title to … may enter into a lease-purchase agreement under which a contractor would build a structure to be used as a firehouse …

https://www.osc.ny.gov/legal-opinions/opinion-97-10

Opinion 92-22

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (representation of owners of … tax certiorari practice limited to representing the owners of property located outside the village …

https://www.osc.ny.gov/legal-opinions/opinion-92-22

Reporting on Foreclosure of Real Property Funds – Kings County

… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and … Brooklyn (Kings County) is in the 2nd District. The County Clerk's Office acts as the clerk of the respective county's … unable to negotiate a settlement, the plaintiff requests judicial intervention. If the foreclosure process continues, …

https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-county