Search
Town of Alden – Town Supervisor (2024M-105)
… records and provided sufficient financial reports to the Town Board (Board). Key Findings The former Supervisor … records or providing sufficient financial reports to the Board. The Supervisor did not always adhere to basic internal controls that are designed to help ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the … Key Findings The Board did not have the information needed to properly monitor and manage Town operations. These serious … of funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andTown of Grafton – Audit Follow-Up (2013M-113-F)
… approximately $1.1 million. Results of Review Based on our limited procedures, it appears that the Town has not …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of July 11, 2016, in … The purpose of our review was to assess the Towns progress as of July 11 2016 in …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… toured Ambrell, a Scottsville-based manufacturing firm, to highlight an investment made by the New York State Common … “By investing in companies like Ambrell, we can continue to deliver positive results for the Fund and for our local … We still have more than $370 million that we want to invest in established, growing or startup companies.” The …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundTown of Lewis – Records and Reports (2025M-17)
… accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned his duties … accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The Town’s accounting records … As a result the Board lacked reliable records and reports to effectively manage the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. The audit included 10 recommendations to help officials monitor and improve the City’s financial …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fDiNapoli Releases Climate Action Plan
… Thomas P. DiNapoli today released a Climate Action Plan to protect and invest the assets of the $210 billion New York … Fund (Fund). The plan lays out a path for the Fund to further address climate risk in its portfolio. Subject to fiduciary analysis, the Fund may divest from companies …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planState Agencies Bulletin No. 468
… Purpose To notify Agencies of two new Earnings Codes, TF8 - SS Refund … October 24, 2003, a new procedure was implemented to process tax refunds through the payroll system (refer to Payroll Bulletin No. 434 ). In order to ensure that … To notify Agencies of two new Earnings Codes TF8 SS Refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsState Agencies Bulletin No. 1275
… Purpose To notify agencies of the new deduction codes 616 PAF … have deduction code 617 PAF Retirement After Tax (PAF ATX) to code 616 PAF Retirement Before Tax (PAF BTX); and who … have deduction code 619 PAF Arrears After Tax (PAF ARATX) to code 618 PAF Arrears Before Tax (PAF ARBTX). The narrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionDiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the … DiNapoli said. “Many nonprofits rely on government funding to support their services, and contract delays and slow payments have contributed to some of the challenges they face. Policymakers need to …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the … had a year-over-year increase in collections, according to a report released today by State Comptroller Thomas P. … sales tax collections grew in the first quarter compared to last year, but this growth could be threatened by economic …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… 9.1 million New Yorkers were working in 2016, according to a report released today by State Comptroller Thomas P. … market regions saw unemployment decline sharply from 2011 to 2016, in half of those markets, the number of people with … Valley, Central New York and Western New York from 2011 to 2016, while increasing in other regions of the state; As …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… Annual local sales tax collections declined in 30 of the 57 counties … outside of New York City last year, according to a report issued today by State Comptroller Thomas P. DiNapoli. … saw an increase of $487 million. “The unpredictability in sales tax collections continues to have financial …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal … The report noted the allowable tax levy growth factor will be 0.73 percent for entities that operate on a … Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Opinion 91-16
… of publication of a notice of unredeemed lands pursuant to the Real Property Tax Law is based upon the actual line … matter, the newspaper publishing such notice is entitled to the additional per line charge allowed by statute. You ask … charge for a notice of unredeemed lands published pursuant to Real Property Tax Law, §1014 should be calculated on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 91-1
… Through County or State (exception not applicable to contracts for public work) GENERAL MUNICIPAL LAW, §§103, … There is no State statute which authorizes counties to extend their contracts for public work to political subdivisions to allow political subdivisions to …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Opinion 90-5
… trustees of a public library, the trustees are empowered to increase their number, subject to the statutory maximum. This is in reply to your letter concerning the appointment of public library … Whether the town board has the authority to increase the number of trustees and if so by what …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 90-11
… overtime policy of the village board. You have advised us that the village employees in question are not members of … governments ( National League of Cities v Usery , 426 US 833, 96 S Ct 2465, 49 L Ed2d 245 [1976]), the U.S. Supreme … Board of Education v Associated Teachers of Huntington, Inc ., 30 NY2d 122, 331 NYS2d 17; City of Newburgh v Potter , …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 91-55
… Revenues" (depreciation not deducted from gross revenues to calculate) GENERAL MUNICIPAL LAW, §6-k; LOCAL FINANCE LAW, … is not a "cost of operation, maintenance and repairs" to be deducted from "gross revenues" to calculate "net revenues" for purposes of the exclusion …
https://www.osc.ny.gov/legal-opinions/opinion-91-55