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2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfReport on the State Fiscal Year 2027 Executive Budget
The Executive Budget for State Fiscal Year 2027 comes at a time of unusual fiscal uncertainty, primarily stemming from federal actions that are injecting uncertainty into the economy and disrupting the federal-state fiscal relationship.
https://www.osc.ny.gov/files/reports/pdf/sfy-2027-executive-budget-report.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfOvertime Compensation – Legacy Reporting
… pay, location pay, longevity payments and top of pay grade bonus) from the previous calendar year. 1 Tier 6 ERS Members: … pay, location pay, longevity payments and top of pay grade bonus) from the previous calendar year. 1 If you have …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationReporting Formats – Enhanced Reporting
… as a file or manually in Retirement Online Report types include regular reports adjustments or updates to job data …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… claims totaling $3.9 million. The Board did not develop an online banking policy or procedures to verify that … and approval prior to payment. The Board should develop an online banking policy. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key Findings … adequate controls over the District’s user accounts to prevent unauthorized use, access and loss. Officials also … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsDiNapoli Honors Hispanic Leaders
… District 17 Yadira Ramos-Herbert, first Latina Mayor of the City of New Rochelle Maria Kercado, President, Labor Council for … Rochelle. The annual event was held this year at Cafetero Coffee Company in New Rochelle in Westchester County on …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersChautauqua County – Financial Condition (2023M-111)
… have been indirectly funding District operations instead of just the real property owners who benefited from the … County officials: Overestimated revenues by a total of $1.6 million, an average of $410,000 or 29 percent each year, from 2019 through 2022. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… - pdf ] Audit Objective Determine whether the Brooktondale Fire District (District) Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported. Audit Results … Determine whether the Brooktondale Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… the interests of its participating municipalities and the racing industry, which receives a share of the corporation’s … participating local governments, and supporting the horse racing and breeding industries. The Board and Corporation … to the participating local governments and horse racing and breeding industries in the future. We determined …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementOpinion 2003-3
… Municipal Law provides, in part, that "[a]ny service awards provided to an active volunteer firefighter under this … service credit. There is no authority to permit service awards to accrue at a rate of more than twenty dollars per …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2004-7
… LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES … AND ASSESSMENTS -- Tax Levy (enforcement of delinquent water user fees against outside users with) WATER RENTS -- Enforcement (of delinquent outside users by …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Amortization Schedules and Payoffs – Contribution Stabilization Program
… and select “Employer Billing” from the dropdown. The CSP is only one type of amortization you can view in Retirement … employers can elect to participate in an incentive if one is offered and can choose to amortize the cost or pay the … The legislation defines the amortization period, which is usually five or ten years. Rev. 12/23 …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsOpinion 97-15
… COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district for the … may be established within counties. Street lighting is not one of the listed purposes ( cf . Town Law, §§190, … of cities and villages, as a county charge). Further, it is our opinion that a county may not, by the enactment of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Norwood-Norfolk Central School District – Financial Management (2022M-129)
… balance was $1.7 million, $0.7 million or 2.9 percentage points over the limit. Surplus fund balance must be used to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Newburgh Enlarged City School District – Financial Management (2025M-32)
… in cash flow. School districts may also establish reserves to restrict a reasonable portion of fund balance for … year-end transfers, $50.6 million went to the District’s reserves. In some circumstances, the year-end reserve … promote transparency, anticipated funds to be placed in reserves should be included in the annual budget. District …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… even though backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher transaction. … federal laws, rules and regulations. Agencies should refer to the General Retention and Disposition Schedule for New … Imaging and Attachment Guidance of this Guide. Guide to Financial Operations REV. 05/17/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsFriendship Central School District – Fund Balance and Reserves (2022M-55)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit. Return improperly restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55