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Divorce and Your Benefits – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a marriage ends Overview …
https://www.osc.ny.gov/retirement/members/divorceFood Insecurity Persists Post-Pandemic
In March 2023 the Office of the State Comptroller reported that the number of New York households facing food insecurity at the height of the pandemic declined due to federal actions
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer Authority Billings and Collections 2017M107 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… Fire Chiefs Association and Third Assistant Chief of Highland Hose Company No. 1. “County Executive Hein … at 845-331-7000 or send an email to [email protected].ny.us . What: State Comptroller’s Training on Fire District …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… fully implemented the new Department of Motor Vehicles (DMV) toll enforcement regulations, and whether there are … 127.14) was implemented in January 2016 that allows the DMV to suspend vehicle registrations for owners with five or … on drivers. TBTA also did not fully utilize the new DMV registration suspension program, as evidenced by submitting …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… for the oversight of correctional facilities and for responding timely to complaints and inmate grievances. Our audit scope covers the period … 54 State correctional facilities, four Office of Children and Family Services facilities, 74 local correctional … for the oversight of correctional facilities and for …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… Background The Department of Motor Vehicles (Department) is responsible for administering motor vehicle laws to … and licensing of inspection stations. The Department is also responsible for issuing and enforcing regulations of these automotive businesses. The Department is responsible for receiving, investigating, and responding …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water … which is governed by an appointed five-member Board of Directors, was established by the State Legislature to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… August 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida … Village, which has a population of approximately 1,540, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 … could purchase equipment and make capital improvements. In each of the fiscal years 2012 through 2014, the general … Recommendations Establish reserves and include a provision in the budget for their funding, instead of inflating budget …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6DiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… the state’s economy, as fewer visitors means less spending and a smaller number of jobs in hotels and restaurants. The impact is most acute for areas near the Canadian border, where travel from Canada fell by …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), and … as well as nearly all 1 villages. While AIM payments to cities are made at various times throughout the year, … This website will be updated if there are changes to the AIM program. In State Fiscal Year 2026-27, New York’s …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaAmbulance and EMS Billing
Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing
https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfLGAC - Directors and Officers
The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.
https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdfAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfAccounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdf