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Village of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Genesee County – Court and Trust Funds (2024-C&T-7)
… 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court … The County Clerk’s register did not include an action ordering the County to deposit $2,000 with the Treasurer … complete court and trust registers are maintained. 1 Security interest in property filed to ensure payment for …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Miller Place Fire District – Credit Cards (2024M-58)
… Ensure credit card charges are sufficiently supported with itemized receipts before they are audited and approved … their own claims. District officials generally agreed with our findings and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Village of Sloan – Clerk-Treasurer (2024M-109)
… – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a timely manner. Key Findings Although the … provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may have made …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… since 2009. The Treasurer also did not receive or review cancelled checks (or check images) and did not prepare … request that the District’s financial institution provide cancelled checks or check images. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… of Hamburg Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key … PILOTs are accurately billed and collected in accordance with authorized agreements. Verify that the employment data …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… 30, 2014. Background The County of Clinton Industrial Development Agency is an independent public benefit … County of Clinton Industrial Development Agency Project Monitoring 2014M205 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectCuddebackville Fire District – Board Oversight (2024M-94)
… audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Tompkins County Industrial Development Agency – Project Approval and Monitoring … members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Village of Dering Harbor – Board Oversight (Suffolk County) The board failed to …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… serious hit in the month of May,” DiNapoli said. “We are now clearly seeing the recession’s impact on tax receipts. As … $1.4 billion less than the state Division of Budget (DOB) projected in the Enacted Budget Financial Plan. In … billion, $1.1 billion higher than the latest projection by DOB. Report: May Cash Report Find out how your government …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayDiNapoli: Local Sales Tax Collections Increased by 4% in August
… and city collections in the rest of the state totaled $913 million, an increase of 5.6%. Most (53 out of 57) …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in … the same time last year. “Year-over-year growth in local sales tax collections has slowed significantly, with a nearly … was more than twice as high and New York City’s taxable sales were surging,” DiNapoli said. “With overall growth …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearService Retirement Benefit – Forest Rangers Plan
… forest ranger service. Or, you may qualify for a service retirement if you reach age 60 before having served 25 years … one-half of your FAS. Filing Your Application for Service Retirement (RS6037) must be on file with the Office of the … but not more than 90 days, before the date on which your retirement will occur. The 15-day filing requirement is …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitService Retirement Benefit – State University Police Plan
… any age after completing 25 years of SUNY police service, or you may qualify for a service retirement if you reach age … With 25 years of creditable service, your benefit will equal 2 percent of your Final Average Salary (FAS) for each … exceed 75 percent of your FAS if you are a Tier 1 member, or 61.67 percent of your FAS if you are a Tier 2, 3, 5 or 6 …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitOrdinary Death Benefit – State Police Plan
… and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time, lump sum … benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitOpinion 90-60
… to finance recycling center under General Municipal Law, §120-w) PUBLIC CONTRACTS -- Installment Purchases (to … construction of recycling center under General Municipal Law, §120-w) GENERAL MUNICIPAL LAW, §§109-b, 120-w: A county may enter into an installment …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Other Bulletin No. 77
… Construction Fund instructions for processing the April 2024 SCF M/C Performance Advances. Affected Employees: … for payment of performance advances effective April 1, 2024, to eligible M/C employees based on the April 2023 … (currently in effect). Effective Dates: The April 2024 SCF M/C Performance Advances should be processed using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-77-april-2024-state-university-construction-fund-scf