Search
Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userLe Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… whether the Seneca County (County) Department of Weights and Measures (Department) completed required testing of all … are at increased risk of paying more than necessary for goods and services. Specifically: Sixteen of 111 devices … did not seek reimbursement of approximately $5,600 for fuel octane testing during our 21-month audit period. Key …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2State Agencies Bulletin No. 300
… E, Employer's Tax Guide, contact the IRS at the toll-free number 1-800-829-3676 or visit their website at … whose earned income is less than $29,201 may be eligible for the advance payment of the Earned Income Credit (EIC), … with a maximum credit of $1,503. The new 2002 tables for calculating the credits are also included in the circular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… by the Chenango County Legislature and responsible for CCIDA’s general management and financial and operational … Board as CCIDA’s Chief Executive Officer (CEO) responsible for the day-today operations. CCIDA offers financial …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fTown of Rutland – Water and Sewer Charges (2025M-30)
… adopt 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)
… costs totaling $89,667. Additionally, the Department of Public Works (DPW) Director and Deputy Director did not …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Opinion 91-25
… v Lupton , 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v Village of Johnson City , 80 AD2d 106, 438 …
https://www.osc.ny.gov/legal-opinions/opinion-91-25DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… The city has a model noise code and should be commended for taking steps to better enforce local law, but there is … city and state agencies to improve the quality of life for residents of the five boroughs." "The data presented in … direct authority to regulate, unlike air traffic noise for example. In February 2016, DiNapoli's office asked New …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 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 … behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 88-42
… where a county distributed sales tax revenues to towns and villages in the county in a manner which did not comply … the excess revenues should pay them back to the county and that the county should then pay them over to the proper … received payments to which they were not entitled and others received less than the proper amount of sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… (applicability of General Municipal Law, §207-m to salary of temporary or provisional head of police … of temporary or provisional head of police department to salary increase pursuant to General Municipal Law, §207-m) … It is a basic principle of statutory construction that "[w]here the language of the statute is clear and unambiguous, …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… A report released today found more than one of every 100 resident personal income tax (PIT) filers left New York state … out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, the net number of taxpayers … income sources located in New York. An additional 3% are part-year residents who file a return if they move into or …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycUnclaimed Funds Survey - Feedback Received
Receive Message
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedMessage Submitted - Contact Us
… Thank you for submitting a question. Someone will contact you shortly. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedSelected Management and Operations Practices (Follow-Up)
… prepare a report, at least annually, listing all personal property valued in excess of $5,000 disposed of during the … December 31, 2016, NYPA reported $1.6 million in personal property sales. NYPA began energy efficiency programs for its …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… Purpose To determine if the State Education Department (SED) and Division of State Police … September 26, 2017. Background The Act was signed into law on July 7, 2015, establishing policies to prevent and respond …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actDiNapoli Releases July State Cash Report
… in Washington." All Funds receipts totaled $48.6 billion, an increase of $666.9 million or 1.4 percent from … 7.9 percent), miscellaneous receipts (up $488.3 million or 6.6 percent) and business tax receipts (up $245.9 million or …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportState Agencies Bulletin No. 1156
… Data values were converted to SFS on March 23, 2012 for SFS Go-Live April 1, 2012. Division of Military and Naval … Budget Authority Year Code SFS - data no longer received For all Chart of Accounts crosswalks see the SFS website . … as previously seen in PayServ will still be available for checks prior to 4/2/12. Questions Questions related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewide