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Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… from effectively managing finances and addressing future operating and capital needs. In addition, the Board’s … the funding was reasonable or would be sufficient for future needs. Key Recommendations Adopt written long-term financial and capital plans to be used in conjunction with the budget process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Fairview Fire District – Financial Operations (2024M-138)
… Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s … operations and were transparent. Key Findings The Board and District officials did not properly manage and … Determine whether the Fairview Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Determine whether the Lewis County Industrial Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in … These overpayments occurred because the calculation of the service fees included certain revenues and other fees …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1County of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … were supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit … and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50DiNapoli: Local Sales Tax Collections Up 3% in November
… is due. In the third month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The … (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, as of May … in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts … The purpose of our review was to assess the North Salem Central School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fState Agencies Bulletin No. 1255
… is updating the participants’ contribution rates. The employee contribution rates are: Wages Contribution Rate … enter projected salaries for these employees in the NYSTRS portal. OSC has been advised SUNY administration will be … the projected salaries to be used to update the NYSTRS portal. There are currently no Education (11xxx) Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1255-new-york-state-teachers-retirement-system-nystrs-tier-6-contributionVI.4 Reappropriations Overview – VI. Budgets
… is from April 1st – March 31st of the fiscal year plus the carryover period. The life of SUNY and CUNY state … is from July 1st to June 30th of the fiscal year plus the carryover period. Two-year appropriations generally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overview2023 Sales Tax Q1
Office of the New York State Comptroller, Sales Tax First Quarter 2023
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-first-quarter.pdfList of Fiscal Stress Scores
List of 2023 Fiscal Stress Scores of Villages and Cities in NYS.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-summary.pdfComplete List of Fiscal Stress Scores
Complete List of 2023 NYS Fiscal Stress Scores of Villages and Cities.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/excel/2023-munis-all-data-worksheet.xlsxList of Fiscal Stress Scores
List of 2023 Fiscal Stress Scores of Villages and Cities in NYS.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2023-munis-summary.xlsxState Agencies Bulletin No. 2126.1
… employees to bond with a newly born, adopted, or fostered child. These announcements were made on the following dates: … who are a gestational, non-gestational, adoptive or foster parent must have a qualifying event that includes the birth of a child or placement of a child for adoption or foster care in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21261-paid-parental-leave-fullSUNY Bulletin No. SU-381
… Codes requiring a manual adjustment as a result of a retro salary increase. To process a retroactive adjustment or … employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR and ARO) and … Revenue Service Publication 957, OSC will be reporting retro payments made to individuals who have filed for Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-381-academic-years-2023-2025-retroactive-stipend-increaseOversight of Building Construction Site Safety (Follow-Up)
… September 1, 2022, was to determine whether DOB adequately monitors NYC building construction sites to ensure compliance …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followOversight of New York State Forest Tax Programs (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followMonitoring of Select Programs (Follow-Up)
… to age in their community and avoid higher levels of care and/or publicly financed care. Programs are administered … programs for older adults, including the Expanded In-Home Services for the Elderly Program (EISEP) and Community … who need assistance to maintain their independence at home. Examples of services offered by both programs include …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… audit report, Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Report 2019-S-64 ). About … materials have many beneficial medical, industrial, and academic uses. Radioactive materials can be used safely …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-and