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DiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… tax collections totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared … DiNapoli’s report on sales tax collections from January to September 2025 include: Each of the 10 regions in the state, … Report Local Sales Tax Collections from January to September 2025 Data Regional Table with Detailed Sales Tax …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearMedicaid – Federal Funding and New York
… funded by the federal government and the states; in New York, counties and the City of New York also make contributions to the program. While the … a state’s per capita income to the U.S. average. Since New York is a relatively wealthier state, it receives a statutory …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidInternal Control System Components
… Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfFiscal Stress Monitoring System Upcoming School District Release Webinar Presentation
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-12-2022.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfNew York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… in a September 2021 report , the devastating job losses caused by the COVID-19 pandemic led to a record number of UI … the federal government beginning in May 2020. If New York’s outstanding balance is not fully repaid by November 10, … fund will require federal tax increases that may be burdensome to small businesses and could hinder the …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf … calculated, adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … To determine whether the costs reported by the Mill Neck …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualGE's Response to Sochi Olympics Letter
GE's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-ge.pdfMcDonald's Response to Sochi Olympics Letter
McDonald's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-mcdonalds.pdfVisa's Response to Sochi Olympics Letter
Visa's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-visa.pdfDow's Response to Sochi Olympics Letter
Dow's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-dow.pdfSwatch's Response to Sochi Olympics Letter
Swatch's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-swatch.pdfNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). … with CVS Health (CVS) to administer the Empire Plan’s pharmacy benefits. Civil Service maintains the New York … issued on September 29, 2021, determined if CVS paid pharmacy claims for Empire Plan members who were not …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in accordance with rules prescribed … Section 115 of the State Finance Law authorizes the establishment of cash advance accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewSelected Aspects of Discretionary Spending
… the public transportation systems in the central region of New York State, including Onondaga, Oswego, Cayuga, and … support overall objectives. The audit identified a total of $4.3 million of Authority spending that was discretionary in nature. Each …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1City of Long Beach - Budget Review (B19-7-4)
… our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed … budget includes appropriations of $85.7 million and revenue estimates of $40.7 million. For the fiscal year ended … services and employee benefits accounted for 90 percent of revenue. This leaves little to finance operations and …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Opinion 92-6
Whether a clerk in the highway superintendents office would have a conflict of interest if the superintendent were to award contracts for the repair of town highway equipment to the clerks husband who owns a repair shop
https://www.osc.ny.gov/legal-opinions/opinion-92-6Accounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdf