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Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… to exceed the statutory limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million (28 percent of the 2021-22 appropriations), exceeding the limit by more than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementClarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general fund appropriations from 2018-19 through 2020-21 by a total … or more than 6 percentage points above the 4 percent legal limit. Key Recommendations Develop budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Levy Growth Factors Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearTaxes – 2021 Financial Condition Report
… decreased by 0.6 percent, primarily reflecting the adverse economic impact of the COVID-19 pandemic. Collections …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesOvertime Limits for Tier 6
… Overview For members of Tier 6, New York State Retirement and Social … from overtime pay above the limit. Overtime limits differ for the Employees’ Retirement System (ERS) and the Police and … on the Consumer Price Index. Refer to the table below for your annual limit. Calendar Year Overtime Limit 2025 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Montauk Fire District – Board Oversight (2024M-117)
… whether the Montauk Fire District (District) Board of Commissioners (Board) monitored financial activities and … operations. Specifically: Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been … Determine whether the Montauk Fire District District Board of Commissioners Board monitored financial activities and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and … are accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17State Agencies Bulletin No. 2007
… (5) or more years, ten (10) or more years, or fifteen (15) or more years of continuous service* at a base annual … and remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … should be submitted after the employee completes six (6) full pay periods in the lower grade; the effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-118
… contact OSC using the Payroll Earnings mailbox to request assistance in determining the appropriate action. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2068
… this bulletin is to inform agencies of the new Additional Pay Earnings Codes, automatic processing for the bi-weekly Security Supervisors Hazardous Duty Pay, and to provide instructions for payments not processed … the new bi-weekly Security Supervisors Unit Hazardous Duty Pay payment for employees who have at least one year of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesNew Yorkers in Need: The Housing Insecurity Crisis
… weeks 13 through 63 of data collection, available for download at …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisNew York’s Economy and Finances in the COVID-19 Era
… Yorkers’ average student loan balance rose by 3.9 percent from the previous year to $37,600 as of June 2020, according to newly available data from the Federal Reserve Bank of New York. That figure has … past due accounts that are late 90 days or more) decreased from 11.1 percent in 2019 to 7.4 percent in 2020, a drop of a …
https://www.osc.ny.gov/reports/covid-19-january-7-2021State Contract and Payment Actions in July
… Comptroller approved 1,440 contracts for state agencies and public authorities valued at $11.1 billion and approved nearly 16.6 million payments worth nearly $13.7 billion. The office rejected 144 contracts and related transactions valued at $242.9 million and more …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyState Comptroller DiNapoli Releases Audits
… been issued. Metropolitan Transportation Authority: Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail … The Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) Engineering Department is responsible … Initiative): UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Collector (Clerk) properly record, deposit, report and remit collections? Audit Period January 1, 2017 – … fees for a variety of purposes including licenses, water and sewer charges and transfer station tickets. Other fees are collected by … ClerkTax Collector Clerk properly record deposit report and remit collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Legalities of Purchasing and Competitive Bidding Presentation
Please print out presentation to follow along with webinar being held on June 23, 2021
https://www.osc.ny.gov/files/local-government/academy/pdf/legalities-of-competitive-bidding-06-23-2021.pdfLegislative Travel and Per Diem Expenses - Senate
Total Travel and Expenses Paid in Calendar Years 2017 through 2nd Calendar Quarter 2021.
https://www.osc.ny.gov/files/reports/excel/07-01-2021-senate-travel-expenses.xlsxLegislative Travel and Per Diem Expenses – Assembly
Total Travel and Expenses Paid in Calendar Years 2017 through 2nd Calendar Quarter 2021.
https://www.osc.ny.gov/files/reports/excel/07-01-2021-assembly-travel-expenses.xlsxLGAC - Financial Statements - March 31, 2021
New York Local Government Assistance Corporation Financial Statements for the year ended March 31, 2021.
https://www.osc.ny.gov/files/debt/pdf/lgac-financial-statements-2021.pdfLegislative Travel and Per Diem Expenses – Assembly
Total Travel and Expenses Paid in Calendar Years 2017 through 3rd Calendar Quarter 2021.
https://www.osc.ny.gov/files/reports/excel/10-01-2021-assembly-travel-expenses.xlsx