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Local Sales Tax Collections Up 19% in 2021
… tax collections totaling $19.6 billion increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to … tax collections totaling $196 billion increased by 191 or $31 billion in 2021 compared to last year according to a …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Audit Recommends Improvements to NFTA Capital Planning
… needs to ensure it will be able to meet the growing demand for public transportation across the region.” NFTA is responsible for air and public transportation in Erie and Niagara … stations, three bus garages, a heavy maintenance facility for buses, a rail maintenance facility and nine bus loops. …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningDiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… $157 million higher than anticipated, but $185.5 million, or 6.4 percent, lower than last year. Year to date collections were $1.6 billion, or 6.7 percent, lower than last year. Sales tax receipts … totaled $5.1 billion through August, $1.3 billion, or 20.2 percent, lower than last year. August sales tax …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… degree. “Jonnell Rose allegedly exploited his position of trust to divert money meant to protect his community for his … has been revealed that Jonnell Rose allegedly violated the trust of the Vernon Center Fire Department members and the … checks intended for the department into his personal bank account. A forensic examination revealed that Rose made …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Contract Award and Performance
… over $50,000. Non-competitive procurements include sole source; single source; unsolicited proposals; contracts whose expected value …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performancePublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether … the position files an oath of office. The compensation for the position does not depend on the number of hours … are authorized to act in their capacity as an officer for their established term. Any public officer who is …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersOpinion 95-10
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … A town has a duty to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), that is, a cemetery or burial ground, title to which has vested in the town by …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Details About the Audit Process
… addition, you may contact the on-site examiner-in-charge or any member of our management team to request an update on … and non-profit organizations that are awarded contracts or grants by, or receive funding from, these government entities. Back to …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processWantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates … to finance operations because of operating surpluses. When adding back unused appropriated fund balance, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Berkshire Union Free School District – Financial Condition (2015M-310)
… located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which … the District’s financial condition. To alleviate cash flow difficulties, District officials issued revenue anticipation … action when necessary to avoid incurring expenditures in excess of available revenues. Develop a plan to repay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310State Agencies Bulletin No. 845
… Purpose To provide guidelines and procedures for determining if a worker should be treated … contractor as an employee may result in providing benefits of employment (such as health insurance and … to create a worker status determination form specific to your agency’s needs. Attachment C Excerpt from IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerHilton Central School District – Payroll and Leave Accruals (2016M-220)
… The purpose of our audit was to review the District’s payroll and leave records for the period July 1, 2014 through … when they need to be adjusted because of an error. Perform periodic independent reviews of leave time accruals and time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Payroll Improvement Project Bulletin No. PIP-003.1
… Purpose The purpose of this bulletin is to notify agencies of the process for … designated for migration. * A bulletin will be issued when the updated Query Data Dictionary is available. Agency … of a prefix, the existing descriptive name, and a suffix, i.e.: Prefix Q92_ – The prefix, including the underscore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andHartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections … were not properly recorded. We identified four instances when cafeteria collections totaling $250 were not deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… Purpose of Audit The purpose of our audit was to determine whether … through August 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a 10-member Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… our audit was to review the District’s financial condition for the period July 1, 2013 through April 21, 2015. … a seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $14 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mEllicottville Central School District - Information Technology (2019M-14)
… IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Opinion 2002-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … remain accessible, including to emergency vehicles, even when the owners are not physically present (see Memorandum of … (Opn No. 82-235, supra ). Therefore, at the point when the requirement is no longer satisfied, the status of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6