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Caton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as … as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer failed to prepare and submit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Town 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 Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
Town of Hanover Town Supervisor and Town Clerk Operations 2013M40
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
… 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 …
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
… disclosure statements) MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to obtain … disclosure statements) STATE COMPTROLLER -- Powers and Duties (municipalities - authority to obtain access to … 89: In connection with an examination into the accounts and financial affairs of a municipality, the Comptroller, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 2000-8
… health commissioner as partner with a member of a not-for-profit corporation providing home health care services to … health commissioner as partner with a member of a not-for-profit corporation providing home health care services to county) HEALTH AND HEALTH SERVICES -- Contracts for (home health care services) PUBLIC HEALTH LAW §352; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Vendor 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-invoicingConflicts of Interest of Municipal Officers and Employees
… in the best interests of the public. You also have a duty to use the limited public resources available to you as effectively and efficiently as possible. When … must be above reproach. This brochure is intended to help you better understand New York State law as it …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-14
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … resides should be checked to determine if a copy of a summons in an action to foreclose upon the lien or to extend …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 97-17
… OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties … establish financial disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-6
… with respect to violations of traffic control signals and speed limits in suburban town) -- Distribution by State … justice with respect to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and … penalties with respect to violations of a suburban town's speed limits and traffic control signals) VEHICLE AND TRAFFIC …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Division of Housing and Community Renewal Bulletin No. DH-119
… Unit (RRSU) Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … between the State of New York and DC 37, provides for payment of performance advances on April 1 to eligible DC … Salary Schedule (currently in effect) are eligible for the April 2022 DC37 RRSU Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceMore 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-plan