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Overlapping Real Property Tax Rates and Levies - FAQs
… Levies Frequently Asked Questions: What information is in the Overlapping Real Property Tax tables? Real property … does the Tax Levies Detail table present, and how can it be used? The Tax Levies Detail table presents real … presented in the Overlapping Real Property Tax tables? You can find more explanation of the data presented in the …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsState Comptroller DiNapoli Releases School District Audits
… financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the board for review and the claims auditor did not audit and approve seven claims totaling $873,056 prior to payment. Buffalo Collegiate Charter School – Credit Cards …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School Audits
… 74 claims totaling approximately $3 million and found that 70 claims totaling $2.96 million did not contain … could cover expenditures for retirement contributions for at least nine years, workers’ compensation for 10 years and … data and personal, private and sensitive information are at greater risk for unauthorized access, misuse, or loss. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… or 5 percent. In addition, auditors determined that when unused appropriated fund balance was added back to the … five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the district based on …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … signing district checks and maintaining the accounting records. The board also did not audit district claims prior …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-149
… (CUNY) and Stationary Engineer titles. The effective dates of the increases for Senior Stationary Engineers are … the Rate Increases To increase the hourly rate(s) of employees in these titles, the agency may submit the following actions in payroll period 9C; regardless of the employee's status. For All Titles For employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-149-pay-rate-changes-cuny-skilled-trade-titlesState Comptroller DiNapoli Releases Municipal & School Audits
… Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found the … in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in … The 2024-25 adopted budget relies on nonrecurring funding of $20.7 million to finance operating expenditures and relies …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsLima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The … should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oneonta City School District – Payroll (2017M-202)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, … District officials accurately paid and provided benefits to employees in accordance with Board-approved contracts. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Town of North Hudson - Payroll (2018M-166)
… report - pdf] Audit Objective Determine whether salaries and wages were paid accurately. Key Findings Town officials … from January 2017 through May 2018 and found that except for minor deficiencies related to clerical errors, employees were paid at the approved rate and for the correct number of hours. There were no …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Foreign Fire Insurance Report Filing
… use foreign fire insurance tax proceeds (commonly referred to as "two percent tax money") must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual Report Form [pdf] For … maintains a list of frequently asked questions pertaining to Foreign Fire Tax Program here . For additional information …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingConstitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school district can … the debt limit. Exclusions from the limit for debt related to sewer projects and certain types of self-liquidating debt are available. How to apply for a sewer debt exclusion For city school districts …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit2015 Financial Condition Report – 2015 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York's Financial Condition Report … gaps just a few years ago, New York State has continued to improve its short-term financial condition. The State's … fund balance in at least two decades, thanks in large part to an extraordinary inflow of one-time resources from …
https://www.osc.ny.gov/reports/finance/2015-fcrOntario County - Sheriff's Department Civil Division Operations (2019M-47)
… all payments received. Audit trail reports were reviewed to ensure that unauthorized changes were not made to payee information. Key Recommendations Adequately … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Etna Volunteer Fire Department - Procurement (2019M-48)
… did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers … officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48CUNY Bulletin No. CU-179
… increase. Affected Employees Employees in Bargaining Unit TE Effective Date Institution paycheck dated 07/10/2003 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-179-dues-and-agency-shop-fee-increase-new-york-state-nursesCUNY Bulletin No. CU-211
… be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-211-new-york-city-health-insurance-rate-changes-ghiCUNY Bulletin No. CU-206
… be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-206-new-york-city-health-insurance-rate-changesFairport Central School District - Payroll and Employee Benefits (2023-118)
… not have been paid $2,000 because they retired prior to the end of the school year, a requirement for this … Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance … and have initiated or indicated they planned to initiate corrective action. … Determine whether Fairport …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9