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Town of Friendship – Water Accountability (2013M-281)
… if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. … adequate steps to identify and reduce the amount of water loss within the Town’s system. Town officials failed to … billed for, and were not aware of the extent of water loss until we brought it to their attention. We compared …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Afton – Budgeting Practices (2013M-304)
… for larger expenditures, but they also did not consider historical information while preparing the budget for the … source. Adopt realistic budgets that consider both historical trends and future needs. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Crown Point Fire District – Board Oversight (2024M-29)
… District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Norwood-Norfolk Central School District – Financial Management (2022M-129)
… be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key Recommendations Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129DiNapoli: Local Sales Tax Collections Up 3.8% in August
… collections totaled $1.85 billion for the month, up $68 million year over year. “Growth in local sales tax … In August: New York City’s collections totaled $793 million, an increase of 4.4%, or $33 million, compared to the same time last year. County and city …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustRhinecliff Fire District – Board Oversight (2024M-154)
… (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days late. Develop and adopt a code of … District’s financial operations. Ensure an annual audit is performed and the required AFRs are properly filed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154State Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. … checks dated January 10, 2002. Tax Tables The value of a withholding allowance has been increased to $57.69 … To advise agencies of changes in withholding allowances and maximum Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsOperational Advisory No. 6
… : Lapsing Notice and Reminders Guidance : The Office of the State Comptroller (OSC) has completed recording all … should now contain the appropriate lapse date. The Office of the State Comptroller (OSC) has updated the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersFiscal Stress Monitoring System Statistics
… The Office of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System (FSMS) … Office of the New York State Comptroller Fiscal Stress Monitoring System …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsOverview – Divorce and Your Benefits
… to a portion of the pension; A member may be required to name their ex-spouse as beneficiary of any pre-retirement … death benefit payable; A member may be required to name their ex-spouse as beneficiary of any post-retirement … issued by the same court that issued the judgment of divorce. A DRO gives NYSLRS specific instructions on how …
https://www.osc.ny.gov/retirement/members/divorce/overviewRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, distinct and separate … for 2015 totaled $137,792. Key Findings We found errors in the monthly budget-to-actual reports that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, … totaled $353,614. Key Findings The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint a finance …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer … Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialOpinion 2006-7
… contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to purchase vehicles) AMBULANCE SERVICE -- Contract (exchange of unneeded ambulance as …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Identifying Fiscal Cliffs in New York City’s Financial Plan
… Added to Address Fiscal Cliffs Since February 2022 New Family Home Visits: The Department of Health and Mental … to $111 million by FY 2026. Street Health Outreach and Wellness (SHOW): In April 2022, the City added $19.3 million …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planNew York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… 2015. Bonuses declined in 2018, but the average bonus was still double the average annual salary in the rest of the … to an estimated $27.5 billion. The bonus pool in 2017 was $32.1 billion, the largest since the 2007 financial … by almost 17 percent to $153,700 in 2018 because the pool was shared among a larger number of employees. In 2017, the …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… Some individuals on Medicaid receiving treatment for opioid use disorder might have received … but should check for a patient's other opioid use on I-STOP, and in certain instances they are required to do … Some individuals on Medicaid receiving treatment for opioid use disorder might …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationState Police Bulletin No. SP-127
… Processing of Increases After payroll processing for Pay Period 8L is completed, OSC will automatically insert … employee’s Job Data record using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-127-retroactive-april-1-2010-salary-increase-state-police-employeesState Police Bulletin No. SP-126
… Processing of Increases After payroll processing for Pay Period 8L is completed, OSC will automatically insert … employee’s Job Data record using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-126-retroactive-april-1-2010-salary-increase-state-police-employees