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Town of Oyster Bay - Financial Condition Management (2020M-74)
… establishing reserves, to pay for long-term infrastructure needs. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… water customers may have been unnecessarily burdened with unneeded overtime costs and higher pension costs associated with pensionable overtime earnings. For the period June 1, … being charged to ratepayers. Village officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… protection services, is governed by an elected 13-member Board of Directors. Expenditures for 2014 totaled $171,620. … disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. … with the special act and, if necessary, request that the State Legislature amend the special act, and revise the …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a … they found limited corrective actions had occurred. Of the seven audit recommendations, one recommendation was …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… is due. In the third month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearState Agencies Bulletin No. 300
… agencies of changes in withholding allowances and maximum Social Security Tax. Affected Employees All employees. … each year. Copies of the forms may be obtained from IRS. Social Security- Medicare Deductions The 2002 Social Security tax will be calculated at 6.2% on the first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsOrdinary Death Benefit – Police and Fire Plan
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitOrdinary Death Benefit – New Career Plan
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be considered marital property … issued by the same court that issued the judgment of divorce. A DRO gives NYSLRS specific instructions on how … benefits should be divided. It is important for members to understand the impact a DRO might have on their benefits. The …
https://www.osc.ny.gov/retirement/members/divorce/overviewDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… DiNapoli's office asked New Yorkers to participate in a survey regarding noise in New York City, as part of an … Community Boards and media disseminated and publicized the survey. Directly involving people in governance in this way … and priorities. More than 4,000 residents responded to the survey. Their responses offered valuable insight into the …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 88-42
… villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. Specifically, in that … villages in the county in a manner which did not comply with the provisions of Tax Law 1262 …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 99-15
… LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority … AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by … VILLAGES -- Powers and Duties (authority to provide real property tax exemptions when property not served by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Seaford Union Free School District – Capital Assets (2024M-112)
… 17, 2023 to review the District’s most recent inventory list. Understanding the Audit Area A capital asset is … and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be … by District officials or reimbursed to the District by the vendor. 27 assets on the inventory list totaling $38,710 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112DiNapoli Reaffirms Commitment to DEI Initiatives
… on a host of DEI issues, including discrimination and harassment, workforce diversity, LGBTQ+ inclusion, health … care outcomes and board diversity. Discrimination and Harassment Disclosure Corporations should address the corrosive effect that discrimination and sexual harassment have on workplace rights, morale and company …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… one of every 100 resident personal income tax (PIT) filers left New York state in 2020, according to State Comptroller … in 2021 retained no New York source of income after they left, suggesting a potential loss of economic activity. … Married and head of household taxpayers (families) also left New York at elevated rates in 2020, nearly double those …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 89-4
… (General Municipal Law, §800[3][c],[d]; 1985 Opns St Comp No. 85-34, p 47; 23 Opns St Comp, 1967, p 841). Further, the town supervisor is the … for certain public sales). February 9, 1989 Charles D. Hill, Esq., Town Attorney Town of Delhi …
https://www.osc.ny.gov/legal-opinions/opinion-89-4