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Annual Financial Report
… and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an … by the State of New York (Town Law, §202-b[1]). When the map, plan and estimate have been completed, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 94-18
… may not give or loan its money or property to such an organization. Accordingly, the village may not permit an … Opns St Comp No. 94-12, p __). October 31, 1994 Sanford L. Church, Esq., Village Attorney Village of Albion …
https://www.osc.ny.gov/legal-opinions/opinion-94-18DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… than doubled since 2012, according to a report released today by State Comptroller Thomas P. DiNapoli. The CTL is the … than doubled since 2012 according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsFile Your Vendor Responsibility Questionnaire
… online. Filing online is the easiest and fastest way to inform State contracting entities of your business’s … the status of your contract review. Delegate user roles to employees. Our secure online service includes all four … completed questionnaire using the same online service. How to get started Log in or enroll in the VendRep System to file …
https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaireOpinion 2001-15
… when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- … district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15City of Mount Vernon – Budget Review (B21-6-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted … The City’s tax overlay may not be sufficient to cover the amount of uncollected taxes and could create a … levy limit. Key Recommendations Work with the Comptroller to determine current fund balance levels, identify all …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Opinion 98-4
… discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Town of Westfield - Real Property Acquisition (2019M-119)
… the Town intends to purchase or sell to help ensure the price is reasonable. Town officials disagreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 100 … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted exemptions we reviewed, contained … to verify eligibility for the exemption or accuracy of exemption calculations. Correctly calculate granted exemptions. Report the transfer of four properties with agricultural exemptions to the County …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal … resolution, one granted exemption. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216State Comptroller DiNapoli Releases Municipal Audits
… 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate supporting …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Town of New Hudson – Tax Collection (2021M-2)
… (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax collections were generally recorded and deposited … as required. Key Recommendation Remit all real property tax collections, penalties and interest to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … the Board and District officials did not ensure check signings and banking transactions were secure. The … audit school william floyd check signing online banking 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingEast Bloomfield Central School District – Online Banking (2016M-14)
… July 1, 2014 through December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in … East Bloomfield Central School District Online Banking 2016M14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Member & Retiree E-News Archive — 2025
… to New York State’s Economy Members New Locations for In-Person Consultations October 2025 National … Available: NYC Office Retirees Retiree Earnings Limit for School Employees Annual COLA Increase Coming Soon … Visit NYSLRS at the New York State Fair Members Preparing for Retirement Applying for Retirement Retirees Direct …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Town of Alden – Town Clerk/Tax Collector (2024M-106)
… $138,050 in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor … to taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who overpaid their …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106