Search
Eldred Central School District – Budget Review (B4-15-3)
… The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in building aid … in real property taxes, which complies with the tax cap limits established by law. Key Recommendations Reevaluate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The … by a five-member elected Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted … ensure that fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Liberty – Budget Review (B4-14-9)
… fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for the … Village of Liberty Budget Review B4149 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… performing daily cash counts, preparing deposit slips, and safeguarding cash. Board procedures also …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Morris Central School District – Fund Balance Management (2023M-47)
… employees reserve was sufficient to cover expenditures for at least four years. Key Recommendations Develop and adopt …
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)
… in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. The … to help officials monitor and improve the Town’s capital project management. Background The Town is located in Erie … in the audit report Town of West Seneca Capital Project Management 2019M195 released in March 2020 …
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)
… did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, … The audit report includes 10 recommendations to help improve the Board’s oversight of the District’s …
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)
… for the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its contractors …
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 … of 17 elected members who represent its one city, 15 towns and three villages. Key Finding Officials did not issue … provide documentation that all violations were corrected and one survey was not completed in a timely manner. Key …
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)
… the required annual financial reports with OSC for the past two years. Key Recommendations Adopt policies and … the District’s annual financial report to OSC within 60 days of the end of the fiscal year. …
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
… on NYSPO: LQ_NYSPO_002_FED_EXEMPT The query can be run at any time and will display the employee’s Dept ID, Empl ID, …
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
… payments. Affected Employees Inactive employees (and leave without pay) with active deductions in bargaining … the employee's deductions on the general deduction panel and also verify the retirement panel. This action is required regardless of bargaining unit. OSC is not making any changes to data on the retirement panel. For ANY …
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
… across the state increased their spending heading into the holiday season, with all regions seeing year-over-year … what each municipality is due. In the third month of each calendar year quarter, these distributions are adjusted …
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
… Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). If the agency address is correct, no further action is needed. If the …
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
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that … Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays summary-level … Performance of Industrial Development Agencies in New York State …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateReal Property Tax Cap - Local Governments
… Independent Special Districts) File property tax cap form online [Accessible only to filing entities] Enrollment Instructions [pdf] Instructions [pdf] Levy Limit Formula [pdf] Inflation … Bulletin - Reserve for Excess Tax Levy [pdf] Legislation – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsDiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has … as the system has deteriorated faster than the pace of repairs, according to an analysis of MTA data by New York … program has translated into a longer list of needed repairs in New York City’s subway stations, fewer stations in …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingOpinion 89-16
… or purposes contrary to public policy (see e.g. 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp Nos. 81-49 and 146, pp 51 and 151, respectively; 1979 …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 91-5
… a village which is coterminous with the town. You also ask what portion, if any, of the town indebtedness outstanding at … 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-91-5