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First Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Oversight of New York State Forest Tax Programs (2020-S-51)
To determine if the Department of Environmental Conservation is adequately monitoring the 480/480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the State's forest ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51.pdfNew York State’s Personal Income Tax Check-Off Programs, February 2021
New York taxpayers’ choices for making charitable donations through check-offs on their State Personal Income Tax returns continue to grow.
https://www.osc.ny.gov/files/reports/pdf/tax-check-off-programs-sfy-2019-20.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2020-102.pdfNew York State’s Personal Income Tax Check-Off Programs, April 2018
New York’s taxpayers are able to make donations for various charitable purposes through check-offs on their state personal income tax returns.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2018.pdfState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health: Medicaid Program – Overpayments for Medicare Part … through Medicare Advantage Plans. From a judgmental sample of 89 claims identified as high-risk, totaling $1,325,452, … also found improvements are needed to the Department of Health’s automated claims processing and payment system to …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… The benefits from four major social insurance programs provide crucial … needs during the pandemic, keeping countless families from slipping into poverty.” New York’s four major social … rates for minimum wage and living wage workers range from 58% to 85% in the other states that offer this benefit, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% growth over the prior six … comprised an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … revenues reached an estimated $67 billion in fiscal year FY 2025 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to struggle during the … the impacts of the pandemic on their restaurant, retail and recreation sectors, New York City was hit especially … returns, foot traffic in key corridors should improve and reinvigorate market demand, but policy makers should …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… that make payments outside of the State’s joint custody account. The IRS requires the annual reporting of certain … outside the Statewide Financial System from a sole custody account, the Business Unit is required to ensure it complies … Unit can journal voucher the funds from the sole custody account to the joint custody account. The Business Unit must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsCity of Yonkers – Budget Review (B6-14-14) - Revised
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … years and will create a funding gap. The City continues to rely on fund balance for recurring expenditures. Revenue … cameras; the legislation authorizing this revenue is set to expire on December 1, 2014. The City continues to rely on …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… totaling $69,975 in a timely manner or in accordance with New York State Town Law (Town Law) Section 30 that requires fees over …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78City of Long Beach – Budget Review (B24-7-4)
… in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearOpinion 90-39
… tax or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A … the North Shore v Incorporated Village of Rosyln Harbor , 40 NY2d 158, 386 NYS2d 198; Joslin v Regan , 63 AD2d 466, 406 … from them" ( Jewish Reconstructionist Synagogue , supra , 40 NY2d at p 163, 386 NYS2d at p 200; emphasis in original), …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Unified Court System Bulletin No. UCS-277
… Chapter 60 of the Laws of 2015 created the Special Commission on Judicial Compensation to examine, evaluate and … paid courts of the Unified Court System (UCS). In the Final Report on Judicial Compensation dated 12/24/2015, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-277-april-2019-salary-increase-judges-justices-and-new-york-cityPatient Safety Center Activities and Handling of Revenues
… To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for that … including safety goals and best practices. The Department is responsible for monitoring compliance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … Operations ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… A new report from State Comptroller Thomas P. DiNapoli finds … said. “Updating award criteria so that TAP continues to be a useful support for families is needed to help New York … annual TAP award of $5,665 in AY 2025-26, an income ceiling that has not changed for 30 years. Students receiving …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costs