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Opinion 89-29
… -- Sale (authority of village to exchange property with a federal agency) GENERAL MUNICIPAL LAW, §72-h; VILLAGE … its land. The authority for a village to exchange property with the government of the United States or any agency or … of a village... may sell, transfer or lease to or exchange with... the government of the United States and any agency or …
https://www.osc.ny.gov/legal-opinions/opinion-89-29List of Agency Reveal Reports and Reveal Retention Schedules
… Charge Register Report 12 NHRP725 Hry, Fee, Adj Not Paid 3 NHRP726 Payroll Expenditure Charge Register for … 15 NPAY721 Payroll Check Register 15 NPAY722 Deductions Not Reported 12 NPAY727 Dept DEDCD Balance Summaries 12 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/list-agency-reveal-reports-and-reveal-retention-schedulesCounty of Rockland – Budget Review (B6-16-19)
… the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may … over a specified period of time. Consistent with a plan to reduce the remaining deficit in the general fund, ensure that …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Woodbourne Fire District – Board Oversight (2023M-98)
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are properly …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016. … by the three town boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did … and the towns' boards did not adopt the annual budget or set and approve salaries, wages and wage increases. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mMessage from the Comptroller – 2022 Financial Condition Report
… New York State government finances and services, starting with key fiscal indicators for revenue, spending, capital … and more. Although the challenges associated with COVID-19 have lessened, we remain in a period of …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023. About the Program The Acts help ensure that … they might injure or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… receipted, deposited timely and intact, and accounted for. Of the 558 disbursements totaling $52.2 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21State Police Bulletin No. SP-235
… Background: Per the request from the PBANYS dated November 16, 2022, membership dues for employees in Bargaining Units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022. About the Program The Acts help ensure that … they might injure or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli: School District Tax Levy Cap at 2%
… of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation factor at 4.7% for those with a June 30, 2023 fiscal year end. “School district and … cap as they prepare their budgets,” DiNapoli said. “Even with significant funding from the state and federal …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fourth year in a row, according to data released … DiNapoli’s office calculated the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentNew York's 529 College Savings Program Turns 20
… Program manages approximately $30 billion in investments with more than one million accounts in both the Direct Plan … LLC (ABD),serves as Program Manager and, in connection with its affiliates, provides recordkeeping and … withdrawals used to pay expenses for tuition in connection with enrollment or attendance at an elementary or secondary …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024. About the Program The Acts help ensure that … they might injure or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleElwood Union Free School District – Electronic Transfers (2014M-133)
… confirmations are provided by the bank from which District funds are transferred, no later than the next business day. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Richmondville – Disbursements (2012M-178)
… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for health …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in Jefferson County; and the Town of Osceola in Lewis County. The District, which … average. District officials paid cafeteria employee benefits annually from the general fund during fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of Norwich – Justice Court (S9-14-3)
… were $32,500. During the audit period, the Court operated with one Justice, James Fox, and two part-time Court clerks. … review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-32023 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2023-corporate-governance-stewardship-report.pdf