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Village of Clayton – Claims Auditing (2021M-81)
… report - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims … and ensured written quotes were obtained for purchases and public works contracts. Key Findings The Board did not … Determine whether the Village of Clayton Village Board of Trustees Board properly …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to … Determine whether the Village of Head of the Harbor Village Justices provided adequate oversight to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… adequate oversight of Court financial activities. As a result, the former court clerk was able to misappropriate … collected between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of Horseheads – Information Technology (2025M-109)
… whether data backups were occurring. Understanding the Audit Area Town officials must manage network and local … staff information (PPSI), 1 by training personnel on cybersecurity best practices and to recognize the signs of … paralyze a town’s operations. In the event of a successful attack, security awareness training is also a compensatory …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109State Agencies Bulletin No. 2400
… is to inform agencies of the processing requirements for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2026. Affected Employees: Employees who claimed exempt from … (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2400-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2026Unified Court System Bulletin No. UCS-363
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 UCS Longevity Bonus (JLO) and provide … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-363-april-2026-unified-court-system-ucs-longevity-bonus-jloDivision of Housing and Community Renewal Bulletin No. DH-138
… Chapter 177 of the Laws of 2024, which implemented the 2023-2026 Agreement between the State of New York and DC37, … Code is ANN and who are on a voluntary reduction in work schedule (VRWS) on the Effective Date. Employees with an … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of earnings. Undeliverable Checks: When a valid payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Unified Court System Bulletin No. UCS-351
… inform agencies of OSC’s automatic processing of the April 2025 UCS Longevity Bonus (JLO) and provide instructions for … 86, 88, or CT who meet the eligibility criteria on 04/01/2025 may be eligible to receive the 2025 Longevity Bonus. Background: Chapter 1 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloState Agencies Bulletin No. 1127
… Receipt On/ After 2/16/12 YES NO* NO* NO* YES NO Personal, Bank or Agency Check OSC Receipt 1/6/12 - 2/15/12 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012State Agencies Bulletin No. 1214
… for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on … the constructive receipt rule is when the entire original check is returned. The IRS deems that constructive receipt … after the January 4, 2013 deadline. If the original check is returned, all wages and taxes will be reduced on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013Montauk Fire District – Board Oversight (2024M-117)
… Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117DiNapoli: NY's Homeownership Rate Lowest in the Nation
… New York state has the lowest homeownership rate in the nation, driven by low rates in New York City, according to a report released today by … DiNapoli. Only 53.6% of New York households owned a home in the second quarter of 2022, compared to 65.8% nationally. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationDiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based fiscal … P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… officials must remain fiscally cautious to stay under the cap as they prepare their budgets,” DiNapoli said. “The … more closely to control expenses.” The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities with fiscal years starting July 1, 2021, including …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearDiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local governments that operate on a … as 44 cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a third consecutive year," DiNapoli … Property tax levy growth will be capped at 2 for 2024 for local governments that …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… shown resiliency, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The South … to COVID, the South Bronx added 4,679 jobs in 2022, while new businesses saw an uptick. Federal pandemic assistance … able to weather the worst of the storm together,” said New York City Councilmember Rafael Salamanca . “As we now …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments … The 2026 property tax levy growth will be capped at 2 for local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026NY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… New York State Comptroller Thomas P. DiNapoli today announced … of Sylvester (Sly) McClearn to interim director of the New York State Common Retirement Fund’s (Fund) Emerging … at the helm.” A photo of McClearn is available. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorDiNapoli Releases Economic Report on the Bronx
… and will always be resilient and as we move towards some form of normalcy, we will continue to work hard to be the …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronx