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DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES officials did not … system. Key Recommendations Develop written procedures for managing network user accounts. Maintain complete, …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyState Agencies Bulletin No. 1192
… Purpose To request verification of the agency addressthat will be displayed on employee Form W-2 for 2012. Effective Date(s) Immediately Agency … that the correct return address is printed on employee Form W-2 Wage and Tax Statements for 2012. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… that the Fund will vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, 2025, Annual Meeting. “Elon Musk’s latest trillion-dollar pay … that the Fund will vote against Elon Musks proposed 2025 pay package and all directors standing for reelection at …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersPort Washington Union Free School District – Payroll (2025M-38)
… [read complete report – pdf] Audit Objective Did Port Washington Union Free School … officials accurately pay clerical, custodial, maintenance, security and transportation employees’ salaries and wages? … The District paid 239 clerical, custodial, maintenance, security and transportation employees a total of $19 million …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Evergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were not always properly approved and/or … Determine whether Evergreen Charter School School credit card purchases were properly approved adequately supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… July 1, 2014 through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in … Lisbon Central School District Cafeteria Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days … rates. Officials have not effectively segregated parking violation duties in the Department or implemented …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Thousand Islands Central School District – Purchasing (2016M-283)
… in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates … The District’s policy did not establish dollar limits and did not specify the number or type of quotes to be … of interest might not be prevented because Board members and staff are asked to disclose relationships pertaining to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Town of Byron – Procurement (2024M-11)
… report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York State … Determine whether the Town of Byron Town officials complied with New York State General …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. Maintain a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of the fiscal year. File the District’s required AUDs with our office within 60 days of the close of the fiscal year. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Brushton-Moira Central School District – Tuition Billing (2023M-158)
… foster care students enrolled at the District. Consult with the District’s legal counsel to determine the … billing errors. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Village of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Educational Services (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies (asset …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalSouth Kortright Central School District – Claims Audit (2023M-69)
… auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of each …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Saratoga Springs City School District – Procurement (2023M-25)
… Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chatham Central School District – Financial Management (2023M-11)
… the Chatham Central School District (District) Board of Education (Board) and District officials properly managed … . The Board and District officials’ consistent practice of appropriating fund balance that is not needed and … officials: Annually appropriated over $1.3 million of fund balance they did not need or use to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Tompkins Fire District – Board Oversight (2023M-33)
… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33