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Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax … Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key Findings The Board did not develop an adequate …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure

… oversight of uncertified shelters to the New York City Department of Homeless Services and to county … Governor Cuomo’s staff, DiNapoli’s office and the New York City and Buffalo Comptrollers are working together on an … shelters had inadequate night shift coverage (one staff vs. three required at one location, and two staff vs. four …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failure

CUNY Bulletin No. CU-710

… negotiated 2016-2021/2017-2021/2017-2022 White and Blue collar unit collective bargaining agreements and general …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-state

Pittsfield Fire District – Board Oversight (2016M-305)

… 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, … supporting documentation for charges on each credit card bill. Provide oversight of the Treasurer’s duties throughout …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… State, distinct and separate from the Town of Wallkill, in Orange County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

Lyndonville Central School District – Financial Condition (2016M-143)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143

Overview – Special 20- and 25-Year Plans

… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually these are the years right before retirement, but they can be anytime in …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview

High Falls Water District – Water Fees (2015M-153)

… was to examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. … bills without supervisory review. The interest amount charged for late balances has not been approved by the Boards …

https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153

State Police Bulletin No. SP-215

… bulletin is to inform the Division of State Police of OSC’s automatic processing and provide instructions for payments … to Location and Supplemental Pay. Location Pay Amount NYC, Rockland, Westchester, Nassau and Suffolk Earnings Code … taxes. These monies will be included in the employee’s taxable gross and will be reported on the employee’s Form …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-and

Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… was to evaluate internal controls over selected financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. Background The Sidney Fire Department is a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial

Saratoga Springs Public Library – Claims Processing (2014M-351)

… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351

Brasher Falls Central School District – Payroll (2016M-57)

… Purpose of Audit The purpose of our audit was to evaluate the … The Brasher Falls Central School District is located in the Town of Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57

DiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022

… then with a strong rebound,” DiNapoli said. “Sales tax growth has remained strong for a sustained stretch as … more online sales were being fully taxed.” Local sales tax growth in 2022’s fourth quarter (October to December) … gas tax holiday, was one of the main drivers for sales tax growth in 2022, reaching a higher rate than in any recent …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022

Opinion 95-21

… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, … to consolidate several sewer districts on its own motion, or whether such a proceeding may be initiated only … Law, §206[3]). Accordingly, a town board may, on its own motion, and must, upon the filing of a proper petition, …

https://www.osc.ny.gov/legal-opinions/opinion-95-21

Comptroller DiNapoli: 26 School Districts in Fiscal Stress

… the remaining 21 as “susceptible to fiscal stress.” The scores are based on the evaluation of 672 school districts … by DiNapoli today in conjunction with the fiscal stress scores showed the regions of Central New York, Long Island … 28, 2018. Today’s announcement does not include scores for the dependent school districts in the “Big Four” cities …

https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stress

2022 Black History Month Celebration

… Click below to hear from these prominent black leaders who advocate for protecting people in need and the ideals of …

https://www.osc.ny.gov/events/2022-black-history-month-celebration

Schroon Lake Central School District – Financial Condition (2014M-145)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Board did not establish a multiyear financial plan to facilitate development of the annual budgets that were … accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

… you will receive additional benefits for service over 25 years if your employer adopted this coverage. In addition, … month following your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or if you … benefit is 61.67 percent of your FAE (a maximum of 32 years). If you are age 55 or older at retirement and your …

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-h