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Real Property Tax Cap - Local Governments
… Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked Questions for … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap … Webinar On Demand This webinar provides a general overview of the Property Tax Cap for Local Governments. Presenters …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … presented to and reviewed by the Board. Prepare and submit the District’s annual financial report to OSC within …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Cortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s … of violations (NOV) to PWS in three of 13 instances when operators failed to comply with regulations. … should establish procedures to ensure NOVs are issued when warranted, voided NOVs have adequate supporting …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318CUNY Bulletin No. CU-121
… are the bargaining units, value of prepaid legal benefit and the earnings codes being applied for benefit year 2001. … Agency Actions Notify affected employees. Payroll Register And Employee's Check/Advice The applicable earn code and the amount will be displayed on the payroll register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-121-prepaid-legal-service-benefitCUNY Bulletin No. CU-194
… Benefit for tax purposes. Affected Employees Employees in the bargaining units listed below who will receive a … that will be automatically applied for tax purposes only in the last paycheck of the 2003 calendar year. The benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-194-prepaid-legal-service-benefitSUNY Bulletin No. SU-52
… Purpose To explain an automatic cancellation of general deductions … 04/26/2001 OSC Actions OSC will insert a row on 4/27/2001 to cancel all general deductions except the following: 405 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areYork Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295City of Elmira – Financial Condition (2017M-90)
… Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is … was not reported timely during the fiscal year, and annual financial reports were not filed on time with OSC. … deficits from 2013 through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Eldred Central School District – Budget Review (B4-15-3)
… The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for fiscal year … for the items noted, we found the significant revenue and expenditure projections are reasonable. The proposed … fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with each other as … more contained signatures of the chief executive officer and the Board Chairperson, as required by School policy. Key Recommendations Establish policies and procedures to ensure that all disbursements are properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… $815 million, an increase of 5.8%, or $45 million. County and city collections in the rest of the state totaled $887 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance, and the amounts are based on estimates of what …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberAlexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … approximately 1,400 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $23.5 million. … more than $740,000 above the total amounts authorized for two projects. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Brocton Central School District – Claims Audit (2023M-15)
… (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 … example: All 100 claims were paid without documentation to demonstrate that claims complied with the District’s … were received. Key Recommendations Update written policies to define the claims auditor’s duties and provide this …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… to ensure that all cash collections are properly recorded and accurately accounted for. Those controls included policies and procedures that provided guidance to Library staff … performing daily cash counts, preparing deposit slips, and safeguarding cash. Board procedures also adequately …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The … by a five-member elected Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted … ensure that fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Liberty – Budget Review (B4-14-9)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … for the water fund, almost $1 million for the sewer fund and over $820,000 for the sanitation fund. Key Findings Based … for certain matters, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9State Comptroller DiNapoli Statement on New York City Preliminary Budget
… Over $3 billion in better than projected revenue and $2.4 billion allocated but not spent on asylum seekers … 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also … schools, overtime, special education, school nurses and rental assistance in the current fiscal year only, a …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetWallace Fire District – Board Oversight (2024M-126)
… that: District funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board did not use … monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126