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City of Yonkers – Financial Operations (2017M-119)
… Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … $1 million. Key Findings The Board failed to develop clear and adequate policies and procedures or ensure that existing … regarding payroll including hiring, salary and benefits for new and existing staff. Require interim financial reports …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingVillage of Mount Morris – Treasurer’s Office (2013M-65)
… perform an annual audit. Key Recommendations Enter into a new contract for accounting services that permits the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
Upper Mohawk Valley Memorial Auditorium Authority Procurement 2015M304
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Clifton Park Water Authority – Water Charges (2015M-247)
… benefit corporation that was established in 1990 under New York State Public Authorities Law to acquire, construct, operate …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247County of Cortland – Departmental Operations (2013M-157)
… 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Newburgh – Budget Review (B6-16-17)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … the deficit obligations are outstanding. Key Findings The City continues to rely on one-time revenue from the sale of …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of … the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6DiNapoli: Tax Cap Remains at 2% for 2025
… cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… component while an improvement is the addition of a new component where one did not previously exist. Renovations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsInvestment Advisory Committee
… The Investment Advisory Committee advises the Comptroller on general investment issues. The Investment Advisory … reviews and provides a recommendation to the Comptroller on the proposed asset allocation plan developed by the Chief … Fund’s risk profile, investment activity and performance on a periodic basis. Tia Breakley Chief Strategic Development …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeSchodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Real Property Tax Cap - School Districts
… Slide Show Presentation [pdf] Please visit The Academy for New York State's Local Officials page to view past webinars …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… CONSEQUENCES OF TRAVEL REIMBURSEMENTS – OFFICIAL STATION VS. TAX HOME The following sections provide important …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Agencies Bulletin No. 2423
… Employees Federation (PEF) Chapter 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the … LGS* OT Effective Dates including LGS Institution 26L 03/19/2026 – 03/31/2026 04/01/2026 – 04/01/2026 Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2423-april-2026-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 1160
… Purpose To explain OSC’s automatic processing of the General Salary and other Increases and to provide … and Longevity Pay and increases to other payments. Ending of Security Enforcement Differential ( SED ) as a separate … to base salary for annual-salaried employees. Ending of Uniform Allowance ( UA8 ) as a separate payment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 under Sections 75d and 75e Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1502/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Full and PartTime Service Credit
https://www.osc.ny.gov/retirement/publications/1502/full-and-part-time-service-creditApplying for Previous or Military Service Credit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 under Sections 75d and 75e Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1507/applying-previous-or-military-service-credit