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DiNapoli Releases Annual IDA Report
… 61 percent – were located in upstate regions and accounted for 41 percent of the total value of all projects. Downstate projects accounted for nearly 59 percent of the total value. The Capital … 229,257 jobs and retain another 280,932 jobs. The median salary of jobs to be created was estimated at $38,570 for …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportOverlapping Real Property Tax Rates and Levies - FAQs
… Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy … assessments levied at the city, town, and village levels for county, municipal (city, town, and village), fire, … property tax rates imposed in cities, towns, and villages for county, municipal (city, town, and village), school …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … As a result, village officials did not seek competition for nine of 10 professional service providers paid $733,497. … as required. The board also did not seek competition for six professional services totaling approximately $559,311 …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… properly planned, authorized contracts, and accounted for the ongoing project. However, auditors found that while … expenditures, she did not provide them to the board for review and the claims auditor did not audit and approve … officials could not demonstrate that all charges were for school purposes. Auditors reviewed 170 credit card …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… over the work of the treasurer, who was responsible for receiving and disbursing cash, signing district checks … the treasurer filed required annual financial reports for 2017 through 2019 and they did not complete mandatory … made during the audit period and found that they were for proper district purposes. City of Dunkirk – Billing …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Value $194.3 Billion
… these challenging times and provide retirement security for our members for years to come.” In June, the Fund was ranked by Pew … it is well-governed and ethically and efficiently managed for the sole benefit of its members and beneficiaries. The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionComptroller DiNapoli Releases School District Audits
… County) District officials did not seek competition for professional services from three of the 10 professional … paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. In addition, auditors found that officials …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School Audits
… County) District officials did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The … not ensure claims had adequate supporting documentation for her review prior to approval. Auditors reviewed 74 claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 … plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless … 6 Member Contributions. Retirement Age Members in special plans can retire after completing their plan’s minimum …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsState Comptroller DiNapoli Releases Municipal & School Audits
… be lost, stolen or misappropriated without detection. For example, the amount of municipal waste collected, as … approximately $51,800 less in fees than it should have for the collected waste. In addition, over a more than … that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOntario County - Sheriff's Department Civil Division Operations (2019M-47)
… of the civil division (Division). Key Findings Department and Division officials did not ensure: Clerk duties were … changes. County officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Etna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. Adopt a code of ethics to set forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Town of North Hudson - Payroll (2018M-166)
… Town officials have adequate procedures to ensure that salary and wages are paid accurately. We reviewed the annual … from January 2017 through May 2018 and found that except for minor deficiencies related to clerical errors, employees were paid at the approved rate and for the correct number of hours. There were no …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Lima Public Library – Procurement (2017M-295)
… of Audit The purpose of our audit was to determine whether Library officials procured goods and services economically … Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Foreign Fire Insurance Report Filing
… to as "two percent tax money") must file an annual report of the receipts of expenditures and balances relating to such monies with our … Report Form [pdf] For assistance with the completion of the annual report form, please call our office at …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingConstitutional Debt Limit
… debt exclusion For city school districts (other than the Big 5 districts) The debt limit is a percentage of the …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit2015 Financial Condition Report – 2015 Financial Condition Report
… Financial Condition Report for the fiscal year ended March 31, 2015. After closing deep projected budget gaps just …
https://www.osc.ny.gov/reports/finance/2015-fcrOneonta City School District – Payroll (2017M-202)
… Purpose of Audit The purpose of our audit was to determine whether … May 23, 2017. Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and … The District, which has approximately 1,700 students, is governed by a Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… Purpose of Audit The purpose of our audit was to evaluate the … Lawrence-Lewis Board of Cooperative Educational Services is a public entity which delivers approximately 50 … services to its 18 component districts. BOCES is governed by a nine-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… The South Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104