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Town of Cortlandville – Fuel Purchases (2012M-171)
… and has a population of approximately 8,500. The Town’s Board of five elected officials, including the Supervisor, … Town. The Town has more than 70 center-lane miles of Town road within the 49 square-mile Town boundaries. The Highway … gas station chain. During our audit period the Town’s fleet of vehicles, including all Town departments, used …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … reasonable levels of fund balance to be maintained in each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of … full-time, part-time, seasonal and temporary employees, to determine whether they were paid Board-approved wages. We … for tracking employee leave accruals and monitor to ensure these policies are followed. Determine the amount …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361North Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, … in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts … permissions. Background The District serves the Towns of North Salem and Somers in Westchester County and Carmel and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… the Company’s Board did not develop financial procedures for collections and disbursements, periodically monitor the … four-member Board. The Board is responsible for managing and overseeing the Company’s financial … and enforcing the bylaws. The Treasurer is responsible for maintaining custody of financial assets, disbursing, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… (61 percent), valued at approximately $3.8 million in assessed value, lacked one or more pieces of supporting … a result, the property owner incorrectly received $15,231 in tax reductions. Agricultural building exemptions that were … the property owner may have incorrectly received $80,126 in tax reductions. The Assessor did not have any …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200State Comptroller Releases Municipal Audits
… government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions … State Comptroller Releases Municipal Audits …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… or code of ethics, as required. Although the treasurer’s financial records and reports that auditors reviewed were … Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
Local sales tax collections in New York state increased by 25 in October compared to the same month in 2022 according to an analysis released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… sales tax collections in New York state increased by 1.6% in February compared to the same month in 2023, according … month. It is imperative that local government officials take these results into consideration as they make budgetary decisions.” …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families across New York suffered during the pandemic – especially those that lost loved ones in nursing homes,” said DiNapoli. “The audit released last year … its ability to respond to infectious disease outbreaks at nursing homes. It also found that, under the direction of the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresDiNapoli: Local Sales Tax Collections Up Slightly in May
… $744 million, an increase of 3.3%, or $23.5 million. County and city collections in the rest of the state totaled $862 … Table Monthly Local Sales Tax Collections by County and Region …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… $777 million, an increase of 0.2%, or $1.4 million. County and city collections in the rest of the state totaled $935 … Table Monthly Local Sales Tax Collections by County and Region …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearState Agencies Bulletin No. 1201
… entering Rehire, Concurrent Hire and Transfer transactions online/directly in PayServ Effective Date(s) Effective … those PayServ users with a “need to know.” OSC Actions The online Rehire, Concurrent Hire, and Transfer transactions … ID and a full 9-digit National ID to be entered by the online user. When the employee being Rehired, Concurrently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservState Agencies Bulletin No. 298
… from $8,500 to $11,000. The Deferred Compensation "Catch Up" provision, available to employees in each of the … 01/10/2002. OSC Actions OSC will process a file from the New York State Deferred Compensation Plan's Administrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002DiNapoli: Local Sales Tax Collections Up 3% in November
… of the increase. “Local sales tax growth in November was a bit stronger compared to the 1.9% year-to-date increase,” …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberVested Retirement Benefit – Police and Fire Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitVested Retirement Benefit – New Career Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before retirement age and you have five years of credited service. When you reach …
https://www.osc.ny.gov/retirement/publications/1515/vested-retirement-benefitOrdinary Death Benefit – Career Plan
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit