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Henderson Fire District – Financial Activities (2025M-67)
… appropriate records and reports? Audit Period January 1, 2023 – February 27, 2025 We extended the audit period to … financial reports to the Board. As of December 31, 2023, the District had four bank accounts with combined cash … bank reconciliations for the checking account from January 2023 through March 2024. The Treasurer identified …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Port Washington Union Free School District – Payroll (2025M-38)
… $94 million represented 50 percent of the District’s total expenditures of $187.3 million for the same period. The … maintenance, security and transportation employees a total of $19 million during the audit period. Audit Summary … security and transportation employees that were paid a total of $19 million during the audit period. We determined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… of the revolving loan program. The audit included 10 recommendations to help officials monitor and improve the … Economic Development Corporation (EDC) to provide the day-to-day management of the Corporation’s revolving loan … some corrective action. The audit report included 10 numbered audit recommendations. However, recommendation …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… of Review The purpose of our review was to assess the South Orangetown Central School District’s (District) … in implementing our recommendations in the audit report South Orangetown Central School District – Network User … The purpose of our review was to assess the South Orangetown Central School Districts District progress …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fState Agencies Bulletin No. 2274
… The purpose of this bulletin is to provide agencies with information regarding the potential impact the … salary. Since only the grade equations associated with the Trainee 1 and Trainee 2 titles are impacted and … for a salary increase, the agency must provide OSC with the last rating period and last rating for each employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18DiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… levels, according to a report released today from State Comptroller Thomas P. DiNapoli. “Local sales tax … have been recovering at a slower pace than the rest of the state since April 2020, but its sales tax revenue has nearly … 2021 Up 20 Percent Compared to Same Quarter in 2020 Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… the Fund withdrew the shareholder proposal it had filed for consideration at the company's annual stockholders' meeting. "I commend Mattel for agreeing to voluntarily disclose its political spending," … shareholders," said Bruce Freed, president of the Center for Political Accountability which has worked with the Fund …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… foreclosure proceedings. Before they can be sold at public auction and put back on the tax rolls, an environmental …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… said. “However, economic headwinds are increasing, and may alter the trajectory for the remainder of the fiscal … Personal income tax (PIT) receipts totaled $21.6 billion and were $1.7 billion above DOB’s financial plan projections … personal income tax payments. Year-to-date consumption and use tax collections totaled $5.1 billion, including $4.7 …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionDiNapoli: Fewer School Districts Overriding Tax Cap
… have also resulted in some large year-to-year fluctuations for some districts. For example, one district’s allowable levy limit was 21.7 … include: Property taxes are the major revenue source for school districts outside of New York City. In 2013, these …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capOpinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … reduction of taxes levied for library purposes. This is in response to your request that we reconsider two prior … ask that we reconsider these opinions for three reasons: there is no statute which expressly prohibits a school …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Otisco Fire District – Financial Activities (2025M-42)
We conducted an audit of the Districts financial management procedures and issued a report in February 2017 that identified certain conditions and opportunities for the Boards review and consideration We returned to the District in July 2024 to conduct an audit followup review Our followup rev
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42DiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… $242 million from May of last year. “Sales tax collections for most local governments were quite strong in May, as … for goods and services in the state,” DiNapoli said. “My office is closely monitoring New York’s economy, including … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayGreenville Fire District – Investment Program (2023M-106)
To determine whether Greenville Fire District (District) officials managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greenville-fire-district-2023-106.pdfState Agencies Bulletin No. P-947
Revision to Bulletin P-946 Professional Leave Payment for Employees in PS&T
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-947.pdfUnderstanding Fund Balance Webinar Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-fund-balance-12-01-2021.pdfEthics Oversight (2020-MS-1)
Determine whether local governments used resources to implement certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/ethics-oversight-2020-ms-1.pdfCybersecurity for Local Governments and Schools Virtual Series: Week 4 – Tying up Loose Ends
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-4.pdfCybersecurity for Local Governments and Schools Virtual Series - Week 3 –Protecting Against Unseen Dangers
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-3.pdfCybersecurity for Local Governments and Schools Virtual Series - Week 2 – WE Are Our Own Biggest Threat
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/cybersecurity-for-lgs-and-schools-week-2.pdf