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DiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… Sales tax revenue for local governments in New York state … according to State Comptroller Thomas P. DiNapoli . Sales tax collections during this period grew by just over … of the state, much of which had begun to see increasing sales tax collections starting as soon as the third quarter …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… but employment in tourism-related industries remains 4.3% below pre-pandemic levels, according to an analysis … with attendance at state parks 9.1% higher in 2023 than 2020. This is DiNapoli’s third report on the … the Finger Lakes (-11.8%) with the lowest job recoveries. Long Island (-1%) and Central New York (-1.6%) are closest to …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysVillage of Hudson Falls – Information Technology (2025M-10)
… plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups … websites for personal use, such as shopping, social media, streaming platforms, entertainment, personal email and … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Wawayanda – Financial Operations (2024M-160)
… back to January 1, 2019 to analyze financial trends. Understanding the Program The Board must provide oversight to … budgets that underestimated revenues by approximately $5.2 million and appropriated $2.2 million of fund balance that … no rationale was established for maintaining this level of unrestricted fund balance. As a result, real …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Treasurer by recording all financial activities in the Department’s financial software and preparing … did not enforce the limited financial provisions outlined in the Department’s rules and standard operating guidelines … and written purchasing policy related to disbursements. In addition, the Board did not adopt other financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … up a significant portion of a school’s IT asset inventory, in both value and quantity. The cost of the School’s IT … assigned, acquisition date, cost and disposal date. In addition, School officials did not conduct annual physical …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… documentation and the same county department was deficient in providing required follow-up services at the time of the … DiNapoli’s auditors reviewed a random sample of 400 cases and found 43 cases among five local departments where either nursing …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programComptroller DiNapoli Releases Municipal Audits
… lacked one or more pieces of supporting documentation to verify eligibility and/or were incorrectly granted. One … property owner did not meet the eligibility requirements to receive agricultural building exemptions and incorrectly … officials generally did not document their efforts to obtain competition for purchases. The Board did not …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Village of Manlius – Financial Reports (2025M-89)
… [read complete report – pdf] Audit Objective Did the Village Board of Trustees … Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … and residents. The Board did not: Receive monthly budget status reports, a balance sheet or trial balance …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89NYC Budget Is Balanced but Risks Are Growing
… said. “Still, there are risks on the horizon, and Mayor de Blasio’s efforts to find additional savings in the budget …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newColesville-Windsor Fire District – Board Oversight (2025M-74)
… safety, liquidity and yield. Completing fiscal oversight training that helps ensure that Commissioners are positioned … in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent failure, to "no …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDiNapoli: NYC Experiencing Record Job Growth
… Job growth in New York City has outpaced the nation and New York state since the end of the recession, according to a … 2009 and 2017, more than during any other expansion. "New York City is undergoing the largest and longest expansion … Job growth in New York City has outpaced the nation and New York state …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthDiNapoli Releases Report on Tax Check-Off Donations
… Legislation proposed by DiNapoli's office was enacted to improve the pace at which tax check-off contributions are put … to improve transparency and accountability for how the funds are used. Key findings include: Through SFY … and Operation; Women's Cancers Education and Prevention; Mental Illness Anti-Stigma; and NYS Teen Health Education. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsUnified Court System Bulletin No. UCS-132
… payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be processed in a … payroll system. Eligibility Criteria All judges in Active status are eligible for Fund benefits. Part-time judges are … paid during the claims period are reimbursable. Each judge will automatically receive the three allowances (a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceUnified Court System Bulletin No. UCS-88
… Purpose To notify agencies of two new Increment Codes to be reported for tracking employees eligible for a future … To notify agencies of two new Increment Codes to be reported for tracking employees eligible for a future …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-law