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Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Online Services
… Tax Cap Public Authorities Reporting Information System (PARIS) Sole Custody Reporting Application NYS Payroll Online …
https://www.osc.ny.gov/online-servicesPlanning Resources
… Search Open Book New York - Public Authority Data (PARIS) Multiyear Financial Planning Local Government …
https://www.osc.ny.gov/local-government/resources/planning-resourcesState Agencies Bulletin No. 2052.2
… (CUNY). Affected Employees: Affected employees must be in an eligible position that includes a qualified title and … location and must perform qualified service (as provided in Division of the Budget (DOB) Bulletin No. D-1200 (Rev)). Background: In an effort to recruit and retain health care and mental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.1
… and processing instructions regarding the new health care and mental hygiene worker bonuses (Health Care Bonus) for eligible State employees of the Executive … and processing instructions regarding the new health care and mental hygiene worker bonuses Health Care Bonus for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesCity of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1County of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Village of Dering Harbor – Board Oversight (2020M-29)
… complete report - pdf ] Audit Objective Determine whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The Board: … Determine whether the Board provided adequate oversight of the Villages financial operations …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Justice Court Fund: Advisories
… 2025 October [pdf] - Reporting liabilities under the Westchester County Photo … Program (Vehicle and Traffic Law § 1111-g) October [pdf] - Reporting Work Zone Photo Monitoring violations 2020 December [pdf] - Reporting violations ticketed through a County School Bus Photo Violation Monitoring Systems …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesProperty 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.pdfProperty 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.pdfDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… of jobs continued. In addition, increased tax rates on businesses and high-income taxpayers beginning in 2021 … level, which will be undertaken by public authorities on behalf of the state. These may further reduce available … for the Gateway Program from the state’s debt cap, on top of $19 billion in debt issuances that have been …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… may push some local governments closer to the edge of a fiscal cliff, according to a report released today by State … of Washington, local governments need to shore up their fiscal foundations,” DiNapoli said. “By focusing on ensuring … of unrestricted state aid to local governments. The State Fiscal Year (SFY) 2024-2025 Enacted Budget provides $715 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsTown of Spencer – Disbursements (2025M-35)
… Board did not conduct a thorough and deliberate audit of all claims paid during the audit period. As a result, we … being paid without the Board’s knowledge. We reviewed all 647 non-payroll disbursements made during the audit … included on a Board-approved abstract, which is a list of all claims that have been audited and approved for payment. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… this audit pursuant to Article V, Section 1 of the State Constitution and New York State Office of the State Comptroller’s (OSC) authority …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Property Tax Cap Inflation and Allowable Levy Growth Factors For Prior Years
Property Tax Cap Inflation and Allowable Levy Growth Factors Fiscal Years 2012 - 2015
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation-and-allowable-levy-growth-factors-prior-years.pdfVillage of Endicott – Budget Review (B4-15-11)
… review was to determine whether the significant revenue and expenditure projections in the Village's tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7State Agencies Bulletin No. 1048
… Unit 05 employees in grade 038 positions that pay union dues (code 233) or agency shop (code 247) Effective … Background Currently, OSC automatically stops deducting union dues and agency shop fees when a PEF employee in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedCounty of Rockland - Budget Review (B19-6-9)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9