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DiNapoli Issues Report on Transparency of Village Fiscal Activities
… (40%) filed late, after the statutory due date, and 76 villages (14%) had not filed as of Sept. 13, 2024. These 76 villages, with a total population of more than 369,000 … people, levied taxes totaling $288 million. Eleven of the 76 villages filed as of Dec. 13, 2024. While the share of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesOversight of Juvenile Detention Facilities (Outside New York City)
… aid and cardiopulmonary resuscitation (CPR) training. At one facility, OCFS issued a performance improvement …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityDelaware County – Assigned Counsel (2016M-384)
… our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel … is located in eastern New York, consists of 19 towns and 10 villages and has approximately 48,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today by … increase this January compared to last year when inflation was more than twice as high and New York City’s taxable sales … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Local Sales Tax Collections Increased by 4% in August
… Local sales tax collections in New York state grew by 4% in August … million compared to the same time last year. “Local sales tax collections in August continue a pattern of moderate … had the largest decline at 7.7%. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May … compared to last year. “Modest growth in local sales tax collections could be challenging for local officials … experienced the strongest growth at 7.2%. Monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Cuddebackville Fire District – Board Oversight (2024M-94)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Hauppauge Union Free School District – Leave Accruals (2022M-150)
… Audit Objective Determine whether Hauppauge Union Free School District (District) officials properly accounted for employees’ leave accruals and accurately calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150DiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… New York City faces spending risks that could increase its budget gaps for Fiscal Years (FY) 2025 through 2027 to an … decline slightly in the coming years ($6.5 billion in FY 2026 and $6.4 billion in FY 2027) mostly due to savings … gaps to $8.7 billion in FY 2025, $13.7 billion in FY 2026 and $15.5 billion in FY 2027. The city announced its FY …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a positive balance of payments with Washington, with the state ranking 42 nd in federal … English proficiency, breakfast and lunch programs, and college loans. Other federal funds pay for essential capital …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesDiNapoli: Rise in NYC Metro Area Housing Costs Outpaces Other U.S. Cities
… halt in construction during the pandemic, a lapsing of the real estate property tax exemption program known as 421-a, and … enough to keep up with demand. Despite efforts, permits for new residential buildings, which include new market rate …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-rise-nyc-metro-area-housing-costs-outpaces-other-us-citiesState Agencies Bulletin No. 2203
… Fiscal Year Ending 2023-24 and the Fiscal Year Beginning 2024-25, the PayServ position pool chart of accounts must be updated to reflect the 2024-25 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 4, 2024, and Administration paychecks dated April 10, 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2203-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCity of Lockport – Budget Review (B23-1-7)
… for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described … services revenues totaling $1,025,786 developed based on an average of conservative and expected revenue models. …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases Municipal & School Audits
… revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the … (81%) and $99,605 (29%) in the general and highway funds, respectively and actual expenditures were less than … the town’s objectives and goals for using the accumulated funds. Greece Central School District – Procurement of …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second degree, tampering with records in the first degree and official misconduct. In October 2023, the former …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Montauk Fire District – Board Oversight (2024M-117)
… District’s financial or length of service award program (LOSAP) records have not been performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. Key Recommendations Ensure an external …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Town of Ripley – Town Clerk Collections (2024M-139)
… accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer … remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139SUNY Bulletin No. SU-349
… 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudson