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… York State and Local Retirement System Learn more about online services for members, retirees and beneficiaries of … governments and Public authorities with questions about Online Services: Annual Financial Report Assessment Roll … Custody Reporting System Justice Court Reporting System Online Services Identity and Access Management (Enrollment) …
https://www.osc.ny.gov/online-services/get-helpGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… fire insurance (FFI) tax proceeds with the New York State Office of the State Comptroller (OSC) accurately and in a timely … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Village of Washingtonville – Budget Review (B24-6-1)
… the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 … budget were reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws of 2023 (the … million to liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… District expenditures, the claims were paid without the full Board’s authorization or confirmation that all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Local Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for … Real property taxes remain the single largest source of local government revenue in the State accounting for $366 …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentProperty Tax Cap Overview of the Role of the Office of the State Comptroller
Property Tax Cap Overview of the Role of the Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/overview.pdfTax Cap Compliance: Instructions for Reporting and/or Certification
Instructions for Reporting and/or Certification
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/tax-cap-compliance-instructions-for-reporting-and-or-certification.pdfProperty Tax Cap How to Calculate Retirement Exclusions
Learn How to Calculate Retirement Exclusions From Example
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/exclusion_example.pdfOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership operate the Company in accordance with its Certificate of Incorporation Certificate and provide adequate financial oversight of Company operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… research, renewable energy and recreational facilities).In return for financial assistance, many project owner … projects were granted sales and use tax exemptions and three were granted mortgage recording tax exemptions. Audit … and use tax exemptions within the authorized amounts. Three of the seven projects that were approved and granted …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mVillage of Dering Harbor – Board Oversight (2020M-29)
… for 2013-14 through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated … As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Get Help - Businesses and Governments
… Vendors and NYS agencies with questions about Online Services: Contact Management System Contract … Financial Reporting: Agency Financial Reporting Package Online Service and Identity Access Management (Enrollment) … For Vendors and NYS agencies with questions about Online Services …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsTown of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. This helps the Town to not levy more taxes than necessary. The Town has five funds … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Village of Rhinebeck – Claims Auditing (2025M-147)
… complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) properly audit claims? Audit Period June … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … Did the Village of Rhinebeck Village Board of Trustees Board properly audit …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Village of Leicester – Financial Management (2025M-7)
… officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. … the end of the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Montrose Fire District – Claims Auditing (2025M-53)
… must audit the claims against a fire district before they are paid. A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate … fire district purpose. Purchases made using credit cards are also subject to claims audit and approval. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… of December 31, 2024. Audit Summary District officials did not establish or adopt up-to-date long-term capital and … goals to taxpayers, residents and interested parties in a transparent manner. The District had five vehicles at or … contributions, vehicle replacement costs and useful life through 2054. The report includes two recommendations that, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 1, 2022 – October 31, 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials … were entitled to for approved facilities expenditures. In addition, officials properly claimed BOCES aid totaling … out to the New York State Education Department (NYSED) in November 2023 to correct an identified error. However, …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 1837
… used intermittently, even if the employee has not used the full two weeks of leave. The Emergency Family Medical Leave … codes on the Job Data page to document the use of either full FEPSLA leave, partial FEPSLA leave, or EFMLA. Please see … of hours to pay to an employee who works on a less than full time basis. Agencies must enter the appropriate number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… [read complete report – pdf] Audit Objective Did the West Sparta Independent Volunteer Fire Department Company … Audit Period January 1, 2023 – April 3, 2025 Understanding the Audit Area The Board must provide oversight to ensure … The Board did not have the necessary information it needed to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-company