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Public Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major categories used by the State … 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyHazard Mitigation and Coordination
… hurricanes ever to make landfall in the United States. The storm resulted in the deaths of 44 City residents and … in damages and lost economic activity across the City. Over 69,000 residential units were damaged and thousands of … NYCEM also works to advance long-term initiatives that reduce risk and increase the resilience of New York City …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationState Comptroller DiNapoli Releases Municipal Audits
… budget hearings before April 15 each year (from two to 11 days late) to discuss the 2017-18, 2018-19 and 2019-20 … on Dec. 31, 2020, which is excessive and enough to pay 41.5% of the District’s 2020 expenditures. In addition, the … the Office of State Comptroller, as required. As of May 5, 2021, the reports were late and remained unfiled. In …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Holtsville Fire District – Financial Management (2025M-4)
… properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board transferred an … properly establish and manage capital reserve funds As a result from 2019 through 2023 the Board transferred an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Property Tax Cap Retirement Exclusions – School Districts
View the Retirement Exclusion Percentage for School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retire-exclusions-schools.pdfProperty Tax Cap Reporting for Local Governments
Please join us for a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting
https://www.osc.ny.gov/files/local-government/academy/pdf/local-government-tax-cap-09-08-22.pdfProperty Tax Cap for Villages Webinar Presentation
Download the presentation to follow along with the webinar video.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-21.pdfAbandoned Property Report - Excel File Format Instructions
Use these instructions to complete your report in the approved Microsoft Excel file format. Do not alter the design of the Excel template in any way.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/abandoned-property-report-excel-file-format-instructions.pdfDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Water, Clean Air and Green Jobs Bond Act, DiNapoli warned that the federal government should expand its funding and … like flood plains and wetlands that can help control storm water and projects to protect infrastructure from … of a county. From 1996 through 2024, events have increased over time, with three out of the four years with the highest …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyOpinion 90-1
… proceeds to a school district to develop a school district playground if the town board determines that the playground will benefit town residents. You ask whether the … within the town to assist with the development of a school playground. Environmental Conservation Law, §27-0925, as …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… The shortage of affordable housing is especially hard on elderly New Yorkers, but many units are sitting vacant even though thousands of seniors are on … by New York State Comptroller Thomas P. DiNapoli found. The audit examined whether the NYC Department of Housing …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsVoluntary Compliance Agreement (VCA) Instructions
Use the new reduced reach back period on all VCAs signed after January 1, 2017. Reduce the reach back on any General Ledger type property, to property first rep
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/vca-instructions.pdfTown of Carroll - Audit Follow Up (2013M-221-F)
… - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in … The purpose of our review was to assess the Towns progress as of October 2019 in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fConstitutional Debt Limit
… of water supply and distribution and certain types of short term borrowings are excluded from the debt limit. Exclusions …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitGASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another entity’s … lessee by the end of the contract, and have no termination options. These should be reported as a financed purchase of … for office space. This lease has two four-year renewal options. If the agency decides it’s reasonably certain it …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 92-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- … the court. 5. By court order rendering a final judgement on the merits in favor of the owner. 6. By a court order of … should consult with the county attorney for advice on the degree of proof which would be acceptable. Whatever …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Get Help
… Filing System VendRep System - Enroll Now Proceed to Login …
https://www.osc.ny.gov/online-services/get-helpTown of Farmersville - Town Clerk (2019M-49)
… in a timely and accurate manner. Key Findings We reviewed 356 tax payments totaling $520,000 and found they were …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Byram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Town of Howard - Fund Balance Management (2018M-192)
… as needed. Establish budgeting, fund balance and reserve polices and develop multiyear financial and capital plans. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192