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Accounting and Reporting Manual for Fire Districts

Fire District Accounting and Reporting Manual

https://www.osc.ny.gov/files/local-government/publications/pdf/arm-fds.pdf

Legislative Travel and Per Diem Expenses – Assembly

Total Travel and Non Travel Expenses Paid in Calendar Years 2021 through June 30, 2025.

https://www.osc.ny.gov/files/reports/excel/07-09-2025-assembly-final-expenses.xlsx

Legislative Travel and Per Diem Expenses – Senate

Total Travel and Non Travel Expenses Paid in Calendar Years 2021 through June 30, 2025.

https://www.osc.ny.gov/files/reports/excel/07-09-2025-senate-final-expenses.xlsx

TMA and AIM Payment Amounts by Municipality

Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA) Funding Cities

https://www.osc.ny.gov/files/local-government/data/excel/aim-tma-payment-amounts.xlsx

Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center

… the events of Kristallnacht (“The Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom … during the events of Kristallnacht The Night of the Broken Glass to the Centers library …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-center

Town of Freetown - Records and Reports (2018M-213)

… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213

DiNapoli Releases Mid-Year State Cash Report and Review

… today by New York State Comptroller Thomas P. DiNapoli. In spite of higher than anticipated spending, the General … and settlement revenue is boosting state coffers. In the short term the state’s fiscal outlook is positive.” … reflecting lower Personal Income Tax (PIT) collections in April. Since then, tax growth has generally been …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-review

Oversight of Information Technology Consultants and Contract Staffing

… technology (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. The audit covered ITS agreements … comply with the predefined standards – generic terms and conditions for all ITS contracts – outlined within the State …

https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffing

Administration and Collection of Real Estate Transfer Taxes

… unless the grantor is exempt from the tax or does not pay, in which case the grantee (buyer) must pay the tax. An additional RETT of 1 percent applies to … the grantee is exempt, in which case the grantor must pay it. State RETT collections total about $1.1 billion …

https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxes

Town of Butternuts – Accounting and Reporting (2016M-323)

… 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … aid across differing and incorrect tax bases, resulting in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323

Selected Safety and Security Equipment at Train Stations

… the stations' structural components, and ensures that security equipment installed at the stations is working, … an estimated cost of approximately $21 million for the new system, excluding the stand-alone cameras. SIR's Electronic … perform preventive maintenance and repairs on safety and security equipment such as CCTV cameras, CAIs, monitors, and …

https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stations

Operational Training and Medical Assessments of Train Crews

… all employees new to their positions and is conducted both in the classroom and in various train yards. Training for Conductors and Engineers … alongside a permanent employee to use the skills taught in class. Induction Training also includes quizzes, tests, …

https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0

Receiving Your Benefit and Filing Your Option Election – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Receiving Your Benefit Filing Your Option Election

https://www.osc.ny.gov/retirement/publications/1841/receiving-your-benefit-and-filing-your-option-election

Receiving Your Benefit and Filing Your Option Election – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

Sheriffs Undersheriffs Deputy Sheriffs Spec Plan ERS Tier 1 2 Article 14B Sections 551 552 553 Receiving Your Benefit Filing Your Option Election

https://www.osc.ny.gov/retirement/publications/1840/receiving-your-benefit-and-filing-your-option-election

Overlapping Real Property Tax Rates and Levies - FAQs

… Property Tax Rates and Levies Frequently Asked Questions: What information is in the Overlapping Real Property Tax tables? Real property … taxes play in financing local government operations. What information does the Tax Levies Detail table present, …

https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqs

Conflicts of Interest of Municipal Officers and Employees

… heard of the phrase “conflict of interest.” The phrase can apply in a variety of situations which all have one thing … exceptions also described below. What powers and duties can cause an interest in a contract to be prohibited? If you … having a value of $75 or more under circumstances where it can be reasonably inferred or expected that the gift was …

https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employees