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Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal years, the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mRochester City School District – Budget Review (B20-2-1)
… cost-savings and avoidance measures, including personnel layoffs, recently implemented by the Superintendent and Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Gates Fire District – Audit Follow-Up (2024M-10-F)
… and Gates in Monroe County. The elected five-member Board is responsible for the general management and control of … financial and capital plans. The Board-appointed Treasurer is the District’s chief fiscal officer and is responsible for the custody, receipt, disbursement and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTown of Pleasant Valley – Financial Management (2024M-158)
… and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 … resulting in unrestricted fund balances totaling $4.5 million and $2.4 million in the general and highway funds, respectively, as …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and equipment, or the effect these decisions would have on the District’s fund balance and the tax levy. … take corrective action. Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Gowanda Central School District – Financial Management (2024M-104)
… to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104State Comptroller DiNapoli Releases Municipal Audits
… safeguard information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was … policies and procedures or provide IT security awareness training. City officials did not have a complete and accurate …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1706
… - DMNA State Exempt FNT Fee - State Exempt DMNA Deferrals on all other eligible earnings will be taken using the … under 403 (b) plan will be reported in Box 12 on the employees Form W-2. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalDiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… and services has increased the cost of doing business for many local governments,” DiNapoli said. “My office is closely monitoring the impact that inflation is … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… $242 million from May of last year. “Sales tax collections for most local governments were quite strong in May, as … for goods and services in the state,” DiNapoli said. “My office is closely monitoring New York’s economy, including … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Local sales tax collections in New York state increased by 11.9% in … million as compared to July of last year. “Statewide local sales tax collections growth continued to be strong in July, … continue to monitor economic factors that impact overall sales tax revenues." New York City’s collections totaled $776 …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… August compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Statewide … New York City’s collections totaled almost $751 million, an increase of 20.6% – or $128 million – over August of 2021. … in August compared to the same month in 2021 according to an analysis released today by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearDiNapoli: Tax Cap Below Two Percent
… for all counties, towns, fire districts, 44 cities and 11 villages. “The pandemic and the fiscal uncertainties municipalities are facing add to … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of … The purpose of our review was to assess the South Butler Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fState Agencies Bulletin No. 446
… account management information. The new on-line enrollment form requires a "yes" response to the " Are you employed by … will direct the employee to the correct direct deposit form. Upon completion of the enrollment/change process, … will be instructed to print the on-line enrollment form and provide a signed copy to their payroll office. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsService Retirement Benefit – En-Con Police Officers Plan
… you may qualify for a service retirement if you reach age 60 before having served 25 years as an En-Con police officer. … you are a Tier 2, 3, 5 or 6 member. If you retire at age 60 before completing 25 years of service, you will receive a …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… age or when you reach age 55. Your early retirement age is the age at which you would have completed 20 years of … Learn more about escalation. When you turn 62, the benefit is reduced by 50 percent of your primary Social Security … after you first become eligible, your vested retirement is effective the date the application is received. Remember, …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingNew York’s Economy and Finances in the COVID-19 Era
… 748 2 0.3% Fulton 356 3 0.8% Genesee 410 14 3.5% Greene 394 (77) -16.3% Hamilton 16 4 33.3% Herkimer 749 (18) -2.3% … 794 (49) -5.8% Madison 500 (7) -1.4% Monroe 16,910 (394) -2.3% Montgomery 814 (114) -12.3% Nassau 6,662 24 0.4% …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Unclaimed Funds by County and Region
… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by County and Region - June 2026 (pdf) … Unclaimed Funds by County and Region …
https://www.osc.ny.gov/unclaimed-funds/mapDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… to local budgets. As we know, collections are dependent on consumer spending, and the impact of new federal tax changes … the recent increase in collections include improved consumer confidence and stronger, though still modest, wage … fuel collections increased for the first time since 2010. Consumer spending and retail sales conditions for the first …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013