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DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… Local government sales tax collections declined by 10 percent overall in 2020, … than the drop during the Great Recession, when local sales tax collections fell 6 percent statewide in 2009 compared to 2008. New York City’s sales tax collections were impacted more severely than those …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Southwestern Central School District – Claims Audit (2025M-34)
… or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate review that, among other things, determines … million some claim packets contained multiple exceptions and determined that 230 claims 86 percent totaling $65 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… is generally defined as an asset that has a useful life of more than one year. It can include everything from … Consequently, they represent a significant investment of school district (district) resources. Detailed records … as establishing additional policies and procedures. As of July 1, 2023, the District’s inventory list of capital …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… financial operations? Audit Period January 1, 2023 – November 8, 2024. We extended our audit period to January 1, … 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, as chief … 31, 2023, the Town had six bank accounts with combined cash balances totaling $784,762. The Town’s 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Medicaid reimbursement for certain diagnostic and health support services provided to eligible students. The State’s … is generally 50 percent, which is collected by deducting this amount from a district’s future State aid payment. Audit … of each school year. An IEP identifies a student’s unique needs and how the school will strategically address those …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Town of Windsor – Capital Project (2025M-52)
… period forward to December 31, 2024 to document the change in Town Supervisors (Supervisor). Understanding the Program … 2022, a fire at the Town’s highway garage resulted in a total loss of the structure and the equipment stored inside. … a new highway garage and began reconstruction in 2022 at a total cost of $6.7 million. Audit Summary Although three …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52State Agencies Bulletin No. 2363
… escheatment of uncashed payroll checks for calendar year 2024. Agencies must treat signed and returned letters as a … uncashed payroll checks originally issued in calendar year 2024 are affected. Background: Abandoned Property Law §102 … be mailed out in September of 2025 to all employees with a 2024 uncashed payroll check greater than $19.99. A second …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… in the Business Office, including the Purchasing Agent who is responsible for authorizing the expenditure of … 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… of cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has … percentage of local governments, many of them have been close to the limit year after year. Running close to the CTL can be a sign of fiscal stress for many …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… Hornell Volunteer Fire Department (Department) and the South Hornell Fire Protection Company, Inc. (Company) for …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… Retirement System (NYSLRS) employer contribution rates for State Fiscal Year 2020-21 will remain the same as the previous year for the Employees’ Retirement System (ERS) with a small increase in rates for the Police and Fire Retirement System (PFRS). DiNapoli is …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredNew York City Economy Continues to Set Records
… jobs in 2018, the highest level ever recorded, according to a report released today by State Comptroller Thomas P. … in October 2009 at the height of the Great Recession to an annual rate of 4.1 percent in 2018, the lowest level … in this sector. Health care, the only employment sector to add jobs every year since 1990, added 145,500 jobs from …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsValley Stream Central High School District – Capital Assets (2025M-16)
… officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 – January 31, … Area Capital assets are those that have a useful life of more than one year following the date of purchase. They can include buildings, machinery, vehicles, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16State Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… long-term costs, DEC has a Landfill Closure and Landfill Gas Management State Assistance Program that provides grants … governments to close older inactive landfills or manage gas at active landfills. However, the program is funded at …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsMorristown Fire District – Board Oversight (2025M-101)
… audit claims? Audit Period January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s … through 2024 Annual Financial Report (AFR) filings as of September 23, 2025. Understanding the Audit Area The Board is responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101NYC Budget Benefiting From Strong Tax Collections
… citywide savings program, according to a report released today by State Comptroller Thomas P. DiNapoli. The surplus … in FY 2018 (the fastest in three years), boosted by a near doubling of capital gains and the strength of the city’s … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansState Comptroller DiNapoli Releases Audits
… Districts Law allows reduced property tax bills for land in agricultural production by limiting the property tax … Assessment Value (AAV). Auditors identified an error in the Tax Department's calculation in 2006 that caused subsequent years' AAVs to be incorrect, …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… and plans to add renewable energy, energy efficiency, and grid modernization initiatives, those emissions reduction … its investment. The low emission index underweights stock ownership in some of the worst GHG emitters based on independent emissions data reported to the CDP (Carbon Disclosure Project) and …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsOpinion 97-23
… corps. Article 30 of the Public Health Law (§3000 et seq .) contains provisions of law relating to emergency …
https://www.osc.ny.gov/legal-opinions/opinion-97-23