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West Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… taxes grew at an average quarterly year-over-year rate of 3.8% during the period of recovery and expansion following … increase in third quarter collections was less than the 3.2% and 3.3% increases in the first and second quarters, … had the largest increase, 21.5%, followed by New Rochelle (8.9%) and Oswego (6.1%). Of the six cities that saw …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterOpinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … one town may undertake repairs on the portion of the road in the other town without the consent of the other … , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town of Wallkill 132 NY …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Controls Over and Revenues From .nyc Generic Top-Level Domains
… (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsProperty Tax Credits
The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the peri
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-12.pdfForeclosure Update From a Local Government Perspective
This brief focuses on prolonged foreclosure activity in New York State and the challenges facing local governments and communities in the wake of the foreclosur
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure0416.pdfExecutive Order - Ensuring Diversity and Inclusion
Every State employee is treated equally before the law and has the right to full enjoyment of the protections, rights and obligations provided by law.
https://www.osc.ny.gov/files/procurement/pdf/executive-order-equal-opportunity.pdfOSC Internet Posting for Investigative Auditor, Item #00130
As chief fiscal officer for New York State, the Comptroller is responsible for managing the State’s pension fund, auditing the spending practices of all State a
https://www.osc.ny.gov/files/employment/pdf/investigative-auditor-00130.pdfOpinion 99-14
… Free School District , 125 AD2d 534, 509 NYS2d 612, lv den 69 NY2d 613, 512 NYS2d 1028; see also 1993 Opns St Comp … 810, 636 NYS2d 547 affd 236 AD2d 272, 653 NYS2d 576 lv den 90 NY2d 802, 660 NYS2d 712). To fulfill its fiduciary …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Services (BOCES) officials secured nonstudent network user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT … officials did not adequately secure nonstudent network user accounts, maintain complete and accurate IT inventory …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyState Comptroller DiNapoli Releases Municipal Audits
… of $36,091. Village of New Paltz – Internal Control Over Building Department Operations (Ulster County) The board and … bank deposits. Auditors also found collections made by the Building Department were not always remitted to the treasurer in a timely manner. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0Nonprofit Organizations in New York State: Profile of Employment and Wages, July 2019
Nonprofit organizations provide essential services to New Yorkers in areas including health care, social services, education, the arts and more.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-nonprofits-2019.pdfSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/sherrill-2019-251.pdfOversight of Information Technology Consultants and Contract Staffing (2018-S-38) 90-day response
To determine if the Office of Information Technology Services (ITS) is adequately monitoring information technology (IT) services procured from consultants...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s38-response.pdfUnitedHealthcare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up) (2017-F-6)
To determine the implementation status of 2 recommendations made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f6.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28.pdfState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Beaver River Central School District , Clymer Central School … at 518-474-4015 or email: [email protected] . Beaver River Central School District – Payroll (Lewis County) … today announced his office completed audits of the Beaver River Central School District Clymer Central School District …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: Wall St. on Track for Higher Profits
… critical to our local economy and one of the largest contributors to city and state tax revenues. New York City … 4,500 in 2015, but job growth has slowed in 2016. Since March 2016, the industry has begun to shed jobs. In August … fell to 19 percent by 2015. Two-thirds of the jobs are now located in Midtown Manhattan. DiNapoli’s report also …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-wall-st-track-higher-profitsState Agencies Bulletin No. 2264
… Purpose: The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background: Article 49 of the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association and … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2264-2024-work-related-clothing-allowance-asu-employees-title-racing-0Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … 329; Opn No. 82-104, supra , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St … a quit-claim deed of the lands so abandoned, in the name of the county, and deliver the same to the abutting …
https://www.osc.ny.gov/legal-opinions/opinion-91-49