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City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… more than one half inch in height and secured mats at the main entrance. 25 components at the City Court, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31DiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments that operate on a … 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-2-2026State Comptroller DiNapoli Releases Municipal Audits
… practice of using debt to pay for recurring costs is imprudent. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time … POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement system for the next subordinate officer is … Whether the police chief is entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Transferring or Terminating Your Membership
… Online account . From your Account Homepage, go to the ‘My Account Summary’ area and click “Reinstate a Previous … Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click the “Transfer My Membership” button; or Apply by mail by submitting an …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipDanby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/danby-district-2020-149.pdfCortlandville Fire Department – Internal Controls (2014M-3)
… disbursements are properly supported prior to approval and payment and that the membership’s approval of disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Arlington Fire District - Purchasing (2018M-43)
… Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Copiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfIslip Fire District – Capital Assets (2020M-3)
Determine whether District officials maintain and monitor accurate inventory records to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islip-2020-3.pdfFranklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdfStatistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners (Board) … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202DiNapoli: 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 … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns and fire … Property tax levy growth will be capped at 2 for 2024 for local …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Islip Fire District – Disbursements (2020M-9)
… whether disbursements were made in compliance with New York State General Municipal Law and the District’s … whether disbursements were made in compliance with New York State General Municipal Law and the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Objective Determine whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) … Determine whether Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Orange Lake Fire District – Budgeting Practices (2015M-146)
… District reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. … accounts for reasonableness and accumulate only those funds necessary to fund planned purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Arkville Fire District Internal Controls Over Financial Activities 2015M65 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capDiNapoli: Technology Changing How Local Governments Serve Residents
… Local governments across New York state are turning to new technologies to save money, communicate with residents and allow taxpayers to make payments, according to a report released today by … Local governments across New York state are turning to new technologies to save money communicate with residents …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residents