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DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearWoodbourne Fire District – Board Oversight (2023M-98)
… reports to the Board. Perform a thorough audit of all claims prior to payment. Adopt realistic budgets or … reports. Adopt realistic budgets and properly audit all claims prior to payment. Develop and adopt financial … B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Sheridan – Disbursements (2023M-101)
… were not always adequately supported, properly approved or for Town purposes. The Town Board’s (Board’s) lack of … Town purposes, 234 totaling $313,112 were not audited or approved by the Board, 194 totaling $531,960 lacked supporting documentation and were not audited or approved by the Board, and 50 totaling $27,124 were not …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Fine Fire District – Board Oversight (2023M-81)
… more taxes were levied than needed to fund operations each year and there was an increased risk for errors and …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… of our audit was to review controls over payroll and fire protection and ambulance contracts for the period … hearings as required before entering into and signing fire protection and ambulance service contracts. Key … prior to entering into and signing contracts with the fire and ambulance companies. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14State Agencies Bulletin No. 1789
… OSC will automatically increase the biweekly deduction for Dues (Code 201) based on the annual salary amounts as … above exclude additional salary factors. Dues amounts for employees who receive an increase to base salary, … date after January 1, 2020 will remain at the same amount for calendar year 2020. Dues amounts for part-time, annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseTown of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… taking additional steps to increase physical accessibility for the 103 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringOakfield-Alabama Central School District – Procurement (2024M-103)
… District (District) officials complied with New York State General Municipal Law (GML) and District policy when … School District District officials complied with New York State General Municipal Law GML and District policy when …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Village of Lake George – Records and Reports (2024M-82)
… Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill … Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable … 4-408 or ensure the accuracy of the AFR filed with the Office of the State Comptroller (OSC). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… $2 million, 206 claims totaling about $1.3 million had one or more exceptions. The Board did not audit 93 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… criteria and processes for monitoring projects. Recapture provisions do not include specific requirements for recourse … ensure compliance with agreement terms. Enforce recapture provisions if a sublessee does not meet performance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Software Management (2015-MR-3)
… our audit was to assess software management and website, web application and supporting server vulnerabilities for the …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3State Agencies Bulletin No. 2192
… Employees: Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 78, 79, 87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseTown of Jay – Records and Reports (2023M-22)
Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town Board Board to effectively manage the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overState Agencies Bulletin No. 1974
… in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and 97 are affected. Effective Dates Effective for payroll checks dated January 5, 2022 (Administrative) and January 13, 2022 (Institution). OSC Actions At the … $50,000 - $54,999 $31.53 $55,000 - $59,999 $32.27 $60,000 and above $33.07 Note: The annual salary amounts above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increase