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Town of Middlebury – Tax Collection Remittance (P1-24-25)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The Board did not audit the Tax …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … and distributed. During the audit period: Sixteen of the 62 bills we reviewed were inaccurate because the … of Real Property Tax (RPT Director) either used incorrect assessment values or tax rates and an inconsistent payment …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Lapeer – Budgeting (2024M-127)
… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Allen – Claims Audit (2024M-123)
… (Board) properly audited and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior to payment. As a result, there was an increased risk that … itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Unified Court System Bulletin No. UCS-256
… 2018 Increment or Longevity Increment as indicated below. Salary Plan: UCS NUC UCO UCC – Increments Only NYS Bargaining … S9 DR, F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2017 04/01/2017 04/01/2017 04/01/2017 … code of Pay Rate Change/INC (Increment) and will increase the employee’s salary to reflect payment of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-256-april-2018-state-new-york-unified-court-system-ucs-incrementsWall Street Bonuses Rose In 2012
… out. DiNapoli also reported that: The average cash bonus rose by an estimated 9 percent to almost $121,900 in 2012. The average bonus rose more than the total cash bonus pool because the pool was …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012State Agencies Bulletin No. 1602.1
… Hospital Duty Overtime Retro Hospital Duty OT OIC Overtime with Int Inc Pay – CSEA N/A Revision: OIC – Overtime with Int Inc Pay – CSEA was added to the above chart of … a positive ADJ. A General Comment must be entered with a detailed explanation of the overtime earnings (hours …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16021-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … financial activity is properly recorded and district money is safeguarded. The district, however, did not solicit … an increased risk that its IT data and components may be lost or misused and that the town will be unable to resume …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… year was fueled by New York City, where 43,430 tech jobs were added. In the rest of the state, the sector lost 3,210 … citywide growth in microbusinesses during the pandemic. How the Pandemic Boosted the Tech Sector While other … City’s tech sector expanded during the COVID pandemic as people became more reliant on technology during the lockdowns …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… If wages were to rise at the projected inflation rate without offsetting savings, costs would increase beyond …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeOpinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties … village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the … in pertinent part that: If the governing body of any tax district shall determine that it is for the best interests of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-49
… of real property for use as a town recreational trail is subject to permissive referendum, or the town board, upon … from taxes levied for the current fiscal year. This is in response to your letter in which you state that your town is considering leasing a section of an abandoned right-of-way …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll … has an obligation to withhold for federal and state income taxes and for social security contributions. Obviously, to …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 2001-7
… of capital improvements to the water or sewer system ( Video Aid v Town of Wallkill , 203 AD2d 554, 610 NYS2d 610 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 2000-20
… for local government historic preservation programs do not make reference to fire districts (see, e.g., Arts and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Local Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentComptroller DiNapoli Releases School Audits
… Meadow Union Free School District – Financial Condition (Nassau County) The district overestimated expenditures by a …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsWall Street Bonuses and Profits Decline in 2015
… estimate is based on personal income tax trends, which do not distinguish between cash bonuses for the current year …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Implications for the Future – 2021 Financial Condition Report
… March and April 2020, nearly 2 million jobs were lost in New York State and, as of August 2021, only 55 percent of those jobs …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… funding progress for other postemployment benefits and pension plans. Budgetary comparison schedules should present … Benefit Trust. The required supplementary information for pension plans should include schedules of the proportionate … that are restricted to meeting the operational requirements of a particular function or segment; and Capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements