Search
City of Yonkers – Budget Review (B18-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of … City’s ability to increase property taxes may be limited in future years if property values do not increase. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7State Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… implemented. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, … annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … However, officials did not update the salaries contained in offer letters when changes were made after the letters …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Aurora , Town of Roseboom and the Town of Stafford . "In today's fiscal climate, budget transparency and … (Genesee County) Officials did not always obtain quotes in compliance with the town's procurement policy. Auditors … by reducing the thresholds for purchases requiring quotes in the procurement policy. Find out how your government money …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… ensure that computers were free from malicious software. In fact, two malicious software applications were installed … annual budget. Some appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Tax Cap Below Two Percent
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … 31 had their levy growth capped at less than 2 percent in three years. Levy growth was capped at 2 percent for these municipalities due to inflation above 2 percent in recent years. Chart List of Tax Levy Growth Factors Report …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentOrdinary Disability – Article 14 Benefits
… Your application must be submitted while you are in active service. If you are no longer in active service, you may be eligible if your Social … benefit is awarded retroactively to a time when you were in active service. Active service is defined as: When you are …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… for the employer portion of all salary adjustments in a future annual billing. Also, you can’t use Retirement … If you need to make an adjustment that will result in zero days worked for the member, you must submit a paper … Report (RS2050) . Also, if you reported and paid more in member contributions than an employee owes, you can adjust …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOpinion 89-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … by a special act, the members of the fire department or, in the case of a multi-company fire department, the members … fire insurance tax moneys except as otherwise provided in any special law. Typically, such special laws are acts of …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 99-15
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real property by … Opns St Comp, No. 80-334, p 98). The proposed reduction in real property taxes would be tantamount to the village …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Other Bulletin No. 80
… for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility … New York State’s minimum wage for those employees in non-governmental positions. The Director of the Budget … rates consistent with the Division of the Budget bulletin. In addition, eligible full or part-time annual employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universitySUNY Bulletin No. SU-386
… for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility … New York State’s minimum wage for those employees in non-governmental positions. The Director of the Budget … rates consistent with the Division of the Budget bulletin. In addition, eligible full or part-time annual employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateOther Bulletin No. 86
… for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility … New York State’s minimum wage for those employees in non-governmental positions. The Director of the Budget … rates consistent with the Division of the Budget bulletin. In addition, eligible full or part-time annual employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityGASB Statement 87, Leases
… the contract. Example A state agency contract with Agnus Industries has a termination clause allowing the tenant the … A state agency enters a five-year contract with Ben Sisko Industries for office space. This lease has two four-year … Example : A state agency signs a contract with Schneible Industries to rent an excavator for $50 per hour. Each …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… the collection, managing, and publishing of information in any form or medium. 51064 Data Management/Query Software … etc. IT Consulting Services Consultants engaged in the study, design, development, and implementation, of new … IT Services Maintenance and Support Consultants engaged in the support or management of existing computer-based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire … reports are accurate and reliable. Village of Cayuga Heights – Board Oversight (Tompkins County) The board did not … audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 Hauppauge Fire District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Security Self-Assessment – Information Technology Governance
… key areas of IT internal controls such as policy, training, access and contingency planning. Several of the … is, “Were all computer users provided IT security training?” The question is followed by a prompt to record the date(s) of training and who attended, if applicable. If all computer …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… other contact information has been specifically identified in the applicable content section. By Mail: Office of the … other contact information has been specifically identified in the applicable content section. They can be reached at: … other contact information has been specifically identified in the applicable content section. The OSC Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationSelected Safety and Security Equipment at Subway Stations
… of passengers using the public transportation system in four of New York City’s boroughs. EMD is a reporting unit … Closed Circuit Television (CCTV). CCTV is a TV system in which signals are not publicly distributed but are … 29, 2017, 2,633 Help Point Intercoms (HPIs) were installed in subway stations for customer use to obtain travel …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stations