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Constitutional Tax Limits
… The New York State Constitution places a legal limit on the authority of counties, as well as …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsReal Property Tax Cap and Tax Cap Compliance
… Real Property Tax Cap Training These webinars provide a general overview of the Property Tax Cap for Local … review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting …
https://www.osc.ny.gov/local-government/property-tax-capState Agencies Bulletin No. 1104
… detail was added to assist agencies who may use this data in their internal systems. OSC Actions OSC has modified the … paycheck/advice. The modification utilizes existing filler in positions 2248 to 2415 on the file (up to 168 characters). … 1 Deposit Amount Number 11 These fields will be displayed in this order up to eight times depending on the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… complete, accurate and detailed inventory records for all IT assets. The Regional Superintendent, IT Director, … did not adopt a comprehensive written policy for managing all IT assets. While the Regional Superintendent, a Director … funds. The School’s inventory records did not include all IT assets and no records contained adequate information …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36New York's 529 College Savings Program Turns 20
… Direct Plan is the largest plan of its kind in the country, our fees are among the lowest in the nation, and we … owners benefit from paying among the lowest fees in the country, and New York taxpayers can deduct annual …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Comptroller DiNapoli Releases State Audits
… Department of Education (DoE) Management of General School Funds (Follow-up) (2013-F-33) An initial report, issued in … had not established basic accountability for student funds and that DoE’s guidelines had been ignored. In a …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… Newstead Fire Company , City of Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency … properly managing the city’s financial condition. Town of Warrensburg – Procurement (Warren County) The town’s … Newstead Fire Company City of Peekskill and the Town of Warrensburg …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Apple Market Order, which is administered pursuant to a contract with the New York Apple Association. Department of … to $74,442. Although the NCPA publicly advertised for vendors annually, it did not prepare the required list of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … the time needed to attend conferences, subject to the employee charging the personal time to leave credits, as … or claimed for reimbursement. Conference Expenses of Non-Employees It is acceptable for your travel policy to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… Revenue Enhancement Ideas Cash Management for Local …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Agencies Bulletin No. 2361
… that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit … deposit is reversed due to an overpayment, who request a Check Exchange, or who request a Payroll Check Reissue for any reason are affected. Background: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… access, lost data, and inability to recover from a network disruption. In addition, the district’s use of two central network … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Small Businesses Generate $950 Billion in New York
… The larger firms (those with 100 to 499 employees) had the highest average payroll per employee, nearly $56,000 per … services. The small businesses sector generating the highest overall payroll in New York is financial activities. … population and economic activity, also has the most and highest concentration of small businesses. In every region, …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… The historic surge in unemployment claims at the onset of the COVID-19 pandemic rapidly depleted the New York State … Thomas P. DiNapoli. “The pandemic put many New Yorkers out of work and forced the state to borrow heavily from the … and claims for UI benefits. From the fourth quarter of 2019 to the second quarter of 2020, regular state UI …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or … on whether a different appropriation was used for the same grant or whether the federal agency allows a different grant to receive the refund. Often a federal agency will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsNorth Brookfield Fire District – Board Oversight (2026M-2)
… the Office of the New York State Comptroller (OSC). As a result, the Board had insufficient information to properly … and ensure funds are properly accounted for is diminished. In addition, four of the five Commissioners did not complete … with our recommendations and their response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… voluntarily entered into by a Business Unit and another party to resolve a legal dispute: after a proceeding has been … enters into a Settlement Agreement to compensate a private party for damages sustained as a result of State action. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreements