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Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts from recreational … 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Overview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this guide as a … of local governments. In the case of cities, the city’s own charter typically contains audit of claims provisions. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10)
To determine the implementation status of four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f10.pdfOversight of the Nourish New York Program (2022-S-33)
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33.pdfImpact of the Inflation Reduction Act on New York
The Inflation Reduction Act of 2022 contained significant provisions related to taxes, health care, energy and the environment.
https://www.osc.ny.gov/files/reports/pdf/impact-of-the-inflation-reduction-act-on-new-york.pdfVillage of Hewlett Neck – Financial Management (2022M-35)
Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hewlett-neck-2022-35.pdfX.4 Overview – X. Guide to Vendor/Customer Management
… has its own vendor record. It is important all information on the vendor record is correct to ensure timely and accurate … for ensuring the accuracy of certain information on their vendor record, including legal business name, … . If a vendor does not have a Vendor Self-Service account, the agency should direct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewCortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2015 through … decreased $2.2 million (21 percent) and unrestricted fund balance decreased $2.4 million (63 percent), leaving fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Taxes and Interest
… we receive the property. The interest rate is set by the New York State Department of Tax and Finance and is updated … earned by Non-Resident Aliens, you’ll receive an IRS 1042-S form. We'll let you know if you need to complete an IRS W-9 …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestLinkNYC Program Revenues and Monitoring
… Objectives To determine whether New York City received all the revenues specified in the contract … mobile telecom equipment installed on NYC streets. DoITT’s Division of Franchise Administration is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringOther Bulletin No. 54.1
… Background The State University Construction Fund’s Board Resolution 2017-12 authorizes the Memorandum of … lump sum payment in the amount of $1,500, $3,000 or a NEW amount of $4,500. Effective Date(s) Payment is effective … to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-541-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 54
… Purpose The purpose of this bulletin is to provide the State University … Background The State University Construction Fund’s Board Resolution 2017-12 authorizes the Memorandum of … lump sum payment in the amount of $1,500, $3,000 or a NEW amount of $4,500. Effective Date(s) Payment is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-54-april-2020-state-university-construction-fund-scf-civilJamestown City School District – Fund Balance and Reserves (2022M-97)
… the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District … a sufficient reserve fund plan that detailed each reserve’s funding and use. As a result, more real properly taxes were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Sagaponack Common School District - Fund Balance Management (2018M-53)
… budgets with appropriations that are realistic and based on historical trends or other known factors. Review reserves … residents. The results of our audit and recommendations have been discussed with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… compared to the same period the previous year. This marks the eighth consecutive quarter of double-digit growth …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterAdult-Use Cannabis (AUC)
… for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue associated with … revenue to cities, towns and villages. For Counties and NYC OSC will deposit AUC tax revenue for counties and New …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucPayments to Non-Entitlement Units - 11/30/2021
Payments to Non-Entitlement Units as of 11/30/2021
https://www.osc.ny.gov/files/reports/excel/payments-non-entitlement-units-november-30-2021.xlsxTown of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2015 through … $1.2 million. Key Findings The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397State Police Bulletin No. SP-252
… bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 2023, April 2024, and … Laws of 2025 implements the 2023-2026 Agreement between New York State and the Police Benevolent Association of the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateProperty Tax Exemptions
This report examines the amount and variety of property tax exemptions in New York State outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/property-tax-exemptions.pdf