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Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … Audit Area A town board is responsible for ensuring that code enforcement revenues are properly billed, collected, … From January 1, 2015, through August 13, 2025, the Town’s code enforcement office processed 784 building permits and …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Real Property Tax Cap Information - Glossary
… on use of goods and services (such as water, charged by volume) are not included. Allowable Levy Growth Factor – The … on use of goods and services (such as water, charged by volume) are not included. Tax Base Growth Factor - Based on …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Unclaimed Property 31001 Abandoned Property OSC Use – To record transfers from the State’s Abandoned Property Fund … in accordance with provisions of NYS civil law. 31306 Yes Criminal Fees Fees collected in accordance with provisions of … Court Fines ordered by civil court justices. 31402 Yes Criminal Court Fines collected by criminal courts for felony …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedLiberty Central School District – Budget Review (B4-14-6)
… the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … prepared a projection of year-end fund balance for the food service fund while also improving the overall solvency …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mOpinion 94-12
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, … be in exchange for fair and adequate consideration. Prior to negotiating with any particular lessee, the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Comptroller DiNapoli Releases Municipal Audits
… climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By … for an annual audit of her records. Town of Guilderland – Golf Course Collections (Albany County) Collections at the golf course were properly accounted for and deposited timely …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… to finish more than two years behind schedule. NYPA did little to promote EVs and EV chargers to its customers, …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleMonroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and … usage reports, there is an increased risk that both the BOCES and component school districts could be incurring … are ultimately paid for by component school districts. The Assistant Superintendent of Finance and Operations …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mSkaneateles Central School District – Records and Reports (2015M-154)
… repaid by the end of the fiscal year in which they were advanced. Key Recommendations Reconcile all bank account cash …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154State Agencies Bulletin No. 2432
… contribution limit was increased to $11,250.00 for 2026. Beginning January 1, 2026, Section 603 of the SECURE 2.0 Act requires that … does not offer a Roth option so all employees who meet the income threshold to be subject to Section 603 will see their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2432-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actState Agencies Bulletin No. 1016.1
… will be retained for 95 days in Control-D with a 1-year archive, and is sorted by Deptid. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemState Agencies Bulletin No. 1939
… an Action/Reason code of either: Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), Leave of Absence/MLL (Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… focus on keeping New York a desirable and safe destination for individuals and families from around the world.” In 2023, … billion in sales and other tourism-related tax revenue for the city in fiscal year (FY) 2024, a 16% jump since FY … travelers. Las Vegas and Los Angeles followed with over 26 million and 21 million overnight visitors respectively. …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationCity of Lockport - Budget Review (B1-16-16)
… an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … City to issue debt to liquidate the accumulated deficits in the City's general, water and sewer funds as of December … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Randolph Academy Union Free School District – Financial Management (2015M-248)
… September 25, 2015. Background The Randolph Academy Union Free School District is a special act school district, … Randolph Academy Union Free School District Financial Management 2015M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… 2013 through November 19, 2015. Background The Chautauqua Lake Central School District is located in the Towns of … Chautauqua Lake Central School District Nonresident Tuition 2016M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Purpose of Audit The purpose of our audit was to determine whether the District’s online banking … not dedicate a separate computer for online transactions to limit access to online bank accounts. Both the Treasurer and Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Village of Endicott – Budget Review (B4-16-7)
… the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Recommendation Address the deficits in the water and sewer funds to avoid adopting unbalanced budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7