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Morris Central School District – Fund Balance Management (2023M-47)
… years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not … related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Brocton Central School District – Claims Audit (2023M-15)
… that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided … written policies to define the claims auditor’s duties and provide this guidance and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Town of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fWallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost … The Treasurer did not submit periodic financial reports to the Board, including monthly bank reconciliations, monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of Lodi – Town Hall Capital Project (2024M-130)
… [read complete report – pdf] Audit Objective Determine whether the Town of Lodi … for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Cortland County – Public Water Supplies (2016M-318)
… County is located in the southern tier of New York State and has a population of approximately 48,500. The County is … which is composed of 17 elected members who represent its one city, 15 towns and three villages. Key Finding Officials did not issue …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … should be included with the monthly reports presented to and reviewed by the Board. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167State Agencies Bulletin No. 1669
… Purpose To inform agencies of the new warning message that will display when an employee … the employee’s Dept ID, Empl ID, Name, Date and Time of the NYSPO transaction. Questions Questions regarding tax … To inform agencies of the new warning message that will display when an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionSUNY Bulletin No. SU-52
… OSC Actions OSC will insert a row on 4/27/2001 to cancel all general deductions except the following: 405 TIAA … verify the general deduction and retirement panels and cancel or initiate appropriate deduction information. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… York City’s collections totaled $815 million, an increase of 5.8%, or $45 million. County and city collections in the … totaled $887 million, an increase of 4.4%. Nearly all (55 out of 57) counties experienced year-over-year increases. … amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberState 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 Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … To request verification of the agency addressthat will be displayed on employee Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxIndustrial Development Agencies in New York State
… Reporting Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting … in an IDA losing the ability to provide tax exemptions. Below is an interactive map developed by the Office of the … . For tabular data of what is presented in the dashboard below, see IDA Dashboard Data . …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateReal Property Tax Cap - Local Governments
… Levy Growth Factors [pdf] Tax Base Growth Factors for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and … Find Real Property Tax Cap Information for Local Governments …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsDiNapoli: Tax Cap Remains at 2% for 2027
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns and fire districts, … fiscal year, above the 2% allowable levy increase. The tax cap, which first applied to local governments (excluding New … a provision that allows municipalities to override the cap. Chart Allowable Tax Levy Growth Factors for Local …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-tax-cap-remains-2-percent-2027DiNapoli: MTA’s Subway Station Repair List Is Growing
… of potentially hazardous worn or damaged platform edges is particularly troubling. On the plus side, the MTA has been able to reduce the number of the most serious station defects, but a lot more needs to be done to address …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingOpinion 89-16
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of … as otherwise provided by a special act, the members of the fire department or, in the case of a multi-company fire department, the members of each company, must determine …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 91-5
… indebtedness after the incorporation of a village which is coterminous with the town. Indebtedness of the town which … indebtedness after the incorporation of a village which is coterminous with the town. You also ask what portion, if any, of the town indebtedness outstanding at …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 99-15
… to provide solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real … tax exemptions when property not served by water or sewer system) VILLAGES -- Powers and Duties (authority to … residents who are not serviced by the village water or sewer system …
https://www.osc.ny.gov/legal-opinions/opinion-99-15State Agencies Bulletin No. 1989
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … pm on 12/01/2021 and at or before 10:59 pm on 02/23/2022. For any shift that begins at or after 11:00 pm on 02/23/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainData Sources – 2023 Financial Condition Report
… City University of New York College Board Federal Reserve Bank of New York Fitch Ratings IHS Markit/S&P Global Internal … Student Clearinghouse Research Center NYS Department of Corrections and Community Supervision NYS Department of … List of data sources …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sources