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Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. … members. Budgeted 2013 appropriations were $271,156 for the general fund and $672,290 for the highway fund. Key Findings Our audit revealed that …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64City of Olean – Budget Review (B17-1-3)
… expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings … The District’s fund balance exceeded the statutory limit for two out of the last three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background … there may have been transactions that were not accounted for and additional moneys missing. We were unable to … instead of the days when the collections were batched for deposit. Record deposits made in the accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… of our audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, to January 18, 2013. … five elected members, is the legislative body responsible for the general management and control of the Town’s …
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)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301South Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… that District officials did not: Ensure procedures for granting, changing and disabling network access were … Board of Education (Board). The Board is responsible for the general management and control of financial affairs. … responsible, along with other administrative staff, for day-to-day management under the Board’s direction. The …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fStatewide Local Sales Tax Collections Up More Than 21 Percent
… of New York City also saw year-over-year collections for July grow by double digits, ranging from 17.3% in Lewis … against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to local … on the regional picture of sales tax collections for the third quarter (July-September) of 2021. Table Monthly …
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
… pandemic period have subsided. Local officials should plan for sales tax revenue with more stable and modest growth … tax growth of 5.9% in 2023 exceeded the aggregate results for the counties and cities in the rest of the state (2.4%). … Growth in the city’s collections, which typically account for approximately two-fifths of the statewide total, was …
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
… Use this form to establish a standard work day for your elected and appointed officials. Form includes … and 315.3) Definitions and general reporting guidelines for employers who participate in NYSLRS. Elected and … 315.4) This legislation outlines reporting requirement for elected and appointed officials. Record of Activities …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceOpinion 93-32
… local board of ethics by municipal officers and employees for purposes of obtaining information relative to potential … 18 (§800 et seq .). If so, you ask whether our request for these documents is subject to the Freedom of Information … the accounts and financial affairs of the municipality for the purpose of obtaining information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-93-32DiNapoli: School Bus Safety Needs Improvement
… examined, five contracted out with eight different vendors for some or all of their student transportation needs. Three … Drivers Were Subject to Drug and Alcohol Testing Drivers for Cornwall and West Irondequoit were all documented as … safety drills each school year. These drills are required for all students, not only those who consistently ride the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementVendor File Advisory No. 10
… vendors on the New York State Vendor File that are “open for ordering” have the functionality to submit electronic … invoices. See the Guide to Financial Operations XII.4.E for more detail. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingOpinion 92-14
… fiscal officer is entitled to the fee in CPLR §8010(1) for money paid out of court when a mechanic's lien deposit is … without a court order. A surety bond may be substituted for a mechanic's lien deposit, but a court order is required. This is in reply to your request for a legal opinion regarding the circumstances under which a …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 95-6
… -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to … §1180-a, setting forth maximum speed limits). Further, for purposes of this opinion, we assume that your reference …
https://www.osc.ny.gov/legal-opinions/opinion-95-6New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is … activity outlined below, continue to support the case for significant additional federal aid in response to the … industries, at 38.1 percent. Five industries accounted for over half of the decline in the State’s overall economic …
https://www.osc.ny.gov/reports/covid-19-october-14-2020More About This Retirement Plan – State Police Plan
… by Article 14 benefits. View your Article 14 plan book for more information. This publication has made reference to … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planElectronic Documents Submission System (EDSS)
… form identifies a government organization's Authorizer for purposes of establishing the Authorizer’s Online Services … Account Maintenance - This form identifies a user for the purposes of establishing a user account in Online … Log in Get Help Create Users and Assign Roles General Help for all transactions Procurement Contract/Amendment Help …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… count,” said DiNapoli. “I commend district officials for their proactive approach and implementing cost-saving … have paid a total of $321,000 in health insurance premiums for these individuals. The district’s health insurance … averaged $705,000 per year over the last three years. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs