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Local Government – 2021 Financial Condition Report
… property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step … formula. The law also includes provisions for a local government to override the tax cap. The calculated allowable …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentDiNapoli Releases July State Cash Report
… "Tax collections are well below initial projections, and the Division of the Budget has made adjustments,” … said. “We still have eight months left in the fiscal year, and the state must be prepared to take action if necessary.” … to Capital Projects funds this year by $651 million and indicated these transfers, largely intended for …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… Sales tax revenue for local governments in New York state dropped 9.5 percent in … collections are down, especially in New York City, and local governments are facing serious fiscal challenges. The … a plan on how it is going to provide financial help to local governments during this difficult time. New York is …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020DiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… Sales tax revenue for local governments in New York State declined by 3.9 percent in the first quarter compared to the same period last year, … recovery remain uncertain.” This is the fourth quarter in a row that overall collections have dropped statewide … Sales tax revenue for local governments in New York State declined by 39 percent in the first quarter …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Earnings Limits
… , which is used to determine your NYSLRS pension, may be limited. If you earn more than the limit, it will not be factored into your pension and your employer should not … table below for the maximum amount of earnings that can be used in your FAE calculation. Earnings Period Earnings …
https://www.osc.ny.gov/retirement/members/earnings-limitsState Police Bulletin No. SP-205
… Laws of 2019 implements the 2018-2023 Agreement between New York State and the Police Benevolent Association and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-stateSecurity Over Electronic Protected Health Information
… Purpose To determine whether the Roswell Park Cancer Institute … its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. … To determine whether the Roswell Park Cancer Institute …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationAlternate Contribution Stabilization Program
… to amortize a portion of their annual contribution, but then requires repayment with interest, beginning the year … graded rate (so, if an employer is eligible to amortize, then they are eligible to use their reserve funds). If, at … previous graded rate: If the gap is 0.5 percent or more, then the graded rate will increase/decrease by 0.5 percent in …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programXIII.9 Allowed Values for Processing Payments in SFS – XIII. Employee Expense Reimbursement
… Section Overview This section provides the allowed values to be used when … employee expense reimbursements. Business Purposes This document lists and defines the Business Purposes that an … in the SFS Travel and Expenses module. Expense Types This document lists and defines the Expense Types that an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii9-allowed-values-processing-payments-sfsTown of Greenwich – Purchasing (2020M-135)
… applicable documentation sought for purchases is attached to vouchers and retained. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135Divorce and Your Benefits – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a marriage ends Overview …
https://www.osc.ny.gov/retirement/members/divorceDivorce – Special 20- and 25-Year Plans
… Divorce can affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are marital property and can be divided … be required to name your ex-spouse as beneficiary of any pre-retirement death benefit payable. You may be required to …
https://www.osc.ny.gov/retirement/publications/1517/divorceDivorce – State Police Plan
… Divorce can affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are considered marital property and can … be required to name your ex-spouse as beneficiary of any pre-retirement death benefit payable. You may be required to …
https://www.osc.ny.gov/retirement/publications/1518/divorceComptroller DiNapoli Releases School District Audits
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… tax collections in New York state increased by 5.1% in November compared to the same month in 2022, according to … year. “Local sales tax collections continued to grow in November,” DiNapoli said. “Consumers across the state … seeing year-over-year increases for the month.” For November 2023, compared with November 2022: New York City’s …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process and payroll … was no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees were required to use a time clock, and employees were not required to sign …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … 2 As of December 22, 2022, schools are now required to test for lead in the water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … all potable water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Opinion 93-2
… VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … a proposition to change the month of the general village election at either a general or special village election for village officers. A village board, on its own …
https://www.osc.ny.gov/legal-opinions/opinion-93-2