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Local Government – 2021 Financial Condition Report
… Generally, the property tax cap law limits levy increases to the lesser of 2 percent or the rate of inflation, with … The law also includes provisions for a local government to override the tax cap. The calculated allowable levy growth … the pandemic took hold, allowable levy growth dropped, to a low of 1.09 percent for local governments with fiscal …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentSUNY Bulletin No. SU-318
… in NYC $15.00 (effective 12/31/2018) will continue. Nassau, Suffolk, or Westchester County $15.00* Other (Job location outside of NYC, Nassau, Suffolk, or Westchester counties.) $13.20 * The … for employees whose job location is within the counties of Nassau, Suffolk, or Westchester will not be automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may acquire real property on behalf of the district. You state that the parcel is needed for an anticipated … pumping, filtration and purification facilities. You also state that no town obligations would be used to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… A new report by State Comptroller Thomas P. DiNapoli details New York’s financial impact from the 2022 Inflation Reduction …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower growth may … an increase of 9%, bringing the total to over 3.7 million. Brooklyn gained the most over that time, with 11.4% growth to … Brooklyn (Williamsburg, Greenpoint), Manhattan’s Midtown West, and along the East River in Queens. The neighborhoods …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallVillage of Herkimer – Payroll (2025M-37)
… employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … officials and employees were paid, as required by New York State Village Law (Village Law) Section 5-524. We reviewed … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects that were provided financial assistance? … to advance the job opportunities, economic welfare, health and general prosperity of the people of New York State. IDAs … excess amounts, as required by GML. The report includes 13 recommendations that, if implemented, will improve ECIDA’s …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mWestchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … Findings Significant revenue and expenditure projections in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… with the regulations of the Commissioner of the New York State Education Department (SED). Key Findings None of the … districts fully complied with PE requirements mandated by State Education Law and regulations. As a result, not all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… filed an annual financial report with the Office of the State Comptroller since the fiscal year ending December 31, … files the annual financial report with the Office of the State Comptroller within 60 days after the close of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Suffolk County, and is a district corporation of the State, distinct and separate from the Town. The District, … Recommendations Solicit competitive bids or use available State and county contracts for the purchase of gasoline and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a … New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent … during our audit period. Key Recommendations Adhere to New York State General Municipal Law (GML) and the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Workers' Compensation Program Statement of … is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering both occupational and non-occupational disability and sickness. Coverage for …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchOtselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold reviewed totaling $109,671 … technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 during our audit period. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … bank reconciliations. The Clerk did not submit a monthly report of all moneys received and disbursed to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3X.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor … record, including vendor classifications (see Chapter X, Section 4.A - Vendor Classifications and some …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Approve projects that include measurable goals in project agreements. Monitor all active projects to … Appendix C includes OSC’s comments on issues raised in the IDA’s response. … Determine whether the Board of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Pitcairn – Claims Auditing (2024M-69)
… and one paving claim totaling $99,691 were approved by the Board without evidence that competition was sought. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69