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Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… checks against one another that do not exist unless they are performed by separate individuals. The Supervisor did not … from the sewer fund. Ensure that all moneys collected are properly recorded and that deposit amounts correspond to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… is governed by an elected Board of Trustees comprising a Mayor and four Trustees. The Village’s general fund …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301IT Asset Management (2022-MS-2)
… adequate controls to safeguard IT assets. We selected 1,155 IT assets to confirm they were inventoried; 945 of … to protect IT assets from damage. Costs for nearly 75,400 IT assets and acquisition dates for approximately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2South Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the South Orangetown … The purpose of our review was to assess the South Orangetown …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… audit was to examine the District’s financial condition for the period January 1, 2012 through March 6, 2014. … Further, District officials have not established any plans for using the money accounted for as a reserve fund. Key Recommendations Use the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Statewide Local Sales Tax Collections Up More Than 21 Percent
… today. Collections totaled close to $1.6 billion, up $276 million from July of last year. “Last month’s …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. … in the fourth quarter of 2023 increased by 3.1% compared to the same quarter of 2022, similar to the 3% and 3.6% year-over-year growth experienced in the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Forms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to establish a standard work day for your elected and appointed officials. Form includes instructions. Standard Work Day and Reporting Resolution Continuation Form …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesTax Cap Compliance
… (518) 408-4934 : Technical issues, account set-up or log-in problems – Select option 1. Questions related to completing the Tax Cap Compliance form – Select option 3. Email us at …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceOpinion 97-11
… to establish financial disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial Disclosure (applicability to housing authorities) -- Public Housing Authorities (applicability of city financial … 18 of the Gen Municipal Law authorizes a city to require housing authority members to file an annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 93-32
… -- Financial Disclosure (authority of State Comptroller to obtain access to annual financial disclosure statements) MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to obtain access to annual financial disclosure statements) …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 2000-8
… with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services (county health … with a member of a not-for-profit corporation providing home health care services to county) HEALTH AND HEALTH … who partners with a nonforprofit member that provides home health services to the county has a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8DiNapoli: School Bus Safety Needs Improvement
… to address their district's shortcomings identified in our audit." DiNapoli's audit focused on seven districts in upstate New York during the 2016-17 school year: Clarence Central School District (Erie County), Cornwall … and alcohol tests. The other five districts and vendors did not have processes in place to ensure that their current …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementVendor File Advisory No. 10
… in electronic invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingOpinion 92-14
… mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN … made to discharge a mechanic's lien without a court order only when either (1) a certificate of satisfaction or …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 89-26
… LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … ordinance, or resolution either: (i) promulgating its own form of annual statement of financial disclosure which is … or (ii) resolving to continue the use of an authorized form of annual statement of financial disclosure in use on …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 97-17
… of a city and county public library to complete and file an annual financial disclosure form promulgated by the … of a "city and county public library" to complete and file an annual financial disclosure form promulgated by the … officers and employees" required to complete and file the annual statement of financial disclosure ( id .). We …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6New York’s Economy and Finances in the COVID-19 Era
… Economic Trends New York State Ranks Second Nationally in Jobs Lost While all states have lost employment since the … earlier this year, New York surpasses almost every other in both number and percentage of job losses. From February … August 2020, the Empire State ranks second to Hawaii in percentage of employment decline and second only to …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Division of Housing and Community Renewal Bulletin No. DH-119
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … provides for payment of performance advances on April 1 to eligible DC 37 RRSU employees based on the 2020 Salary … the employee’s record was not updated: Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performance