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Selected Publications and Reports
… Year 2019 Results; Fiscal Year 2020 Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 … Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: Common Themes for School Year 2017-2018 … Common Themes for Fiscal Year 2017 Fiscal Stress in School Districts: Common Themes for School Year 2016-2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsDiNapoli Releases Economic Report on Greater Flushing Area
… made coming out of the worst of the COVID-19 crisis, and my office will continue to do all it can to spur further … an area of vibrant economic growth, and recent indicators show that our neighborhoods are bouncing back at an …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaOpinion 2006-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of unneeded ambulance as consideration under contract); (for services provided using vehicles owned … (2) If the town board determines that it would secure the best price obtainable or most beneficial terms for an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… York City Department of Homeless Services’ (DHS) efforts to make capital improvements to shelters. The audit found that badly-needed shelter … of DHS’ Oversight of Homeless Shelter Contracting Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. … New Yorkers fueled small business growth. Changes to how people work and how businesses operate, along with …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityState Agencies Bulletin No. 1733
… Purpose To inform agencies of OSC’s automatic processing of the April 2019 CSEA Salary … effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date Institution Lag 03/28/2019 … April 2019 CSEA 2% Salary Increase: Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1733-april-2019-civil-service-employees-association-csea-2-salary-increaseState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Civil Service: New York State Health Insurance Program – … was paid for hospital services for ineligible members. Of the $18.2 million identified, Empire has recovered $11.5 … particular, Empire recovered over $5.4 million on behalf of the state’s Empire Plan. New York State Environmental …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… of the state, and double-digit declines continued in the third (21.9 percent) and fourth (18.5 percent) quarters, even … and food services sales in the months to follow. The third quarter (July through September) and fourth quarter … Collections increased outside of New York City in the third and fourth quarters, compared to the same time period …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020State Agencies Bulletin No. 1744
… Amount 4/1/2016 $26.65 4/1/2017 $27.13 4/1/2018 $27.61 4/1/2019 $28.10 NYSCOPBA membership dues for employees in … Amount 4/1/2016 $26.00 4/1/2017 $26.46 4/1/2018 $26.93 4/1/2019 $27.41 Effective Date(s) Paychecks Dated May 23, 2019 (Institution) Paychecks Dated May 29, 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… [read complete report – pdf] Audit Objective Determine whether the Town of … Accurately record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … Clerk was unable to provide the 2019 accounting records for real property taxes. Therefore, we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Machias – Supervisor’s Financial Duties (2021M-98)
… report - pdf ] Audit Objective Determine whether the Town of Machias (Town) Town Supervisor (Supervisor) adequately … Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The Supervisor also did not: Provide …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board provided adequate oversight of takehome vehicles
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesLocal Road Conditions in New York State
… issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , … roads eligible for federal funding. The data was collected in 2019 and 2020, and represents just over 25,500 lane-miles, … about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite a bit from …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … County) The district's budgets included appropriated fund balance that was not used as planned to fund operations. As a result, the unrestricted fund balance …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Accounts Payable Advisory No. 31
… Business Units are advised that any transactions posted in SFS since April 1, 2013 involving commodity and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsState Comptroller DiNapoli Releases School Audits
… (Clinton County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … Because district officials did not always seek competition to secure professional services, the services may not have …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… the State, distinct and separate from the Town of Livonia, in Livingston County, where it is located. The Board of Fire … officials did not ensure that District funds were expended in the best interest of taxpayers or as permitted by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … operating expenditures totaled approximately $20,100. The officers of the Company consist of a President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financial