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DiNapoli: Local Sales Tax Collections Grew in 2025
… Local government sales tax collections in New York state totaled $24.4 billion in calendar year 2025, an increase of 4.5%, or $1 billion, from 2024, according to a report released today by State Comptroller Thomas P. … Local government sales tax collections in New York state totaled $244 billion in calendar year 2025 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025XIII.9 Allowed Values for Processing Payments in SFS – XIII. Employee Expense Reimbursement
This section provides the allowed values to be used when processing employee expense reimbursements
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii9-allowed-values-processing-payments-sfsHealth and Safety of Children in Foster Care
… To determine whether the New York City Administration for Children's Services (ACS) takes sufficient steps to … through August 31, 2016. Background ACS is responsible for ensuring the safety and well-being of New York City … homes (relatives) or with foster parents selected by not-for-profit, community-based voluntary agencies. For the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careDiNapoli Announces $15 Million Investment in Northern Ireland
… Belfast is enjoying. The Comptroller is a true friend of Belfast and his longstanding resolve to ensure …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandDiNapoli: Cyberattack Complaints in New York Rise 53%
… Also troubling is the rise in ransomware attacks that can shut down systems we rely on for water, power, health … the serious risks that illegal access to these systems can pose to critical local government and school operations … and school officials. Often the audit recommendations can be implemented at no or low cost to local governments or …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… million. The Board of Education (Board) appointed the claims auditor to audit and approve all claims, including non-payroll disbursements. The Assistant … audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… $60,000 from the Society and $29,000 from the Town. In May 2025, the Clerk pleaded guilty to felony grand larceny in the second degree for the funds stolen from the Society and felony grand larceny in the third degree as a crime of public …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Recent Trends and Impact of COVID-19 in the Bronx
… June 2021 PDF Version En Español Highlights Population in the … May 2020, the highest rate among all the boroughs. In the 2021 round of the federal Paycheck Protection Program, a … by the pandemic, and provided for an additional weekly payment (Federal Pandemic Unemployment Compensation). Given …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxNew York Local Government Assistance Corporation
… Notice March 5, 2020, Minutes – Adopted June 23, 2020 January 9, 2020 Agenda Meeting Notice January 9, 2020, … June 29, 2009, Minutes – Adopted March 24, 2010 April 30, 2009 April 30, 2009, Minutes – Adopted June 29, 2009 … | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 2022 Annual Investment Report Prior years: 2021 | 2020 …
https://www.osc.ny.gov/debt/lgacOpinion 2001-6
… public policy (see e.g., Opn No. 2000-6, p 17; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp Nos. 81-49 and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Southwestern Central School District – Claims Audit (2025M-34)
… improper or fraudulent claims from being paid. A board of education (board) must audit the claims against a … business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the District’s claims. These two employees were responsible for examining and allowing or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Lawrence Union Free School District – Financial Management (2025M-115)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … Department to report their revenues and expenditures. It is based on the State Comptroller's uniform system of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Refunding Local Debt
… bonds (with limited specified exceptions relating to New York City) and certain current refunding bonds may not be issued until a certificate approved by the State Comptroller is filed with the issuer's finance board …
https://www.osc.ny.gov/debt/refunding-local-debtMattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the … The Cincinnatus Central School District provides education to children residing in eight towns in Cortland County, five … District officials adopted budgets that included plans to use fund balance totaling almost $1.5 million between the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Thomas P. DiNapoli, Acting Essex County District Attorney Michael P. Langey, and New York State Police Superintendent … the former Captain of the Town of Moriah Ambulance Squad, Michael Moran, for allegedly stealing over $14,000 from the … perseverance and dedicated work that led to this arrest.” Michael Moran, 57, served as Captain of the Town of Moriah …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kXII.8.H Voucher Mass Approval – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides online agencies with guidance on how to request voucher mass … for more information. Process and Document Preparation: Online Agencies After the agency makes a determination that … This section provides online agencies with guidance on how to request voucher mass …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalSchool Tax Relief (STAR) Program (2012-MS-6)
… primary residences. Property owners are eligible for one exemption for a primary residence only. Local assessors … or entities not eligible to receive them. Our tests of one class of potentially ineligible exemptions at 46 sampled … claim a STAR (or similar) exemption in more than one state. Key Recommendations To State Policy Makers: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the period June 1, 2011, through … Village of Clyde Financial Management and Board Oversight 2013M96 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… state fiscal year (SFY) 2012-13 and SFY 2020-21 from $665 million to $594 million, a decrease of nearly 11%. In SFY … by SFY 2001-02. DHBTF spending in SFY 2020-21 totaled $3.46 billion. Of this total, just 17.2% was used for capital … to SFY 2012-13, receipts from taxes and fees were down 15.1% in 2020-21, and General Fund transfers were up 51.4%. This …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-off