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Local Sales Tax Collections Growth Improves in Third Quarter of 2019

Local sales tax collections in New York State totaled $4.8 billion in the third quarter of 2019, an increase of 6.3 percent over the third quarter of 2018.

https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-third-quarter-2019.pdf

Election Form for 25 Year Retirement Plan Section 89 (A14CO) (RS5475)

To elect to contribute under Section 89, which provides a retirement of one-half of final average salary after 35 years of creditable service, qualified members use form RS5475.

https://www.osc.ny.gov/files/retirement/forms/pdf/rs5475.pdf

Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up) (2018-F-25)

To determine the extent of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (2016-S-71).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f25.pdf

Total Spending – 2023 Financial Condition Report

… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding … five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the Past Five Years Compared to the prior …

https://www.osc.ny.gov/reports/finance/2023-fcr/total-spending

Opinion 93-24

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers … may permit such facilities to be used by residents of the district as well as members of the fire department …

https://www.osc.ny.gov/legal-opinions/opinion-93-24

Eastport Fire District – Procurement (2025M-50)

… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50

Comptroller DiNapoli Releases Municipal Audits

… or adopt a code of ethics. As a result, the treasurer and lottery account clerk perform all their financial duties with … which prevents the board from knowing the amount of cash on hand and that the bank balance reconciles to the cash balance. Also, the treasurer has consistently failed to …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1

Eden Central School District – Capital Project Management (2024M-83)

… whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) … in a transparent manner. We determined that: $545,538 of additional work was not included in the project …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

Opinion 2000-15

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis) … firefighter who resides in another state and is a member of an outofstate fire department may volunteer at a New York …

https://www.osc.ny.gov/legal-opinions/opinion-2000-15

XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures

… all checks that remain uncashed one year after the year of issuance. All checks that remain uncashed after the … by the applicable reporting date required by the Office of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatment

Tuition Assistance Program – Vaughn College

… Purpose To determine whether Vaughn College of Aeronautics and Technology officials complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … in New York schools. HESC also administers a variety of State scholarship programs. Schools receiving State …

https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-college

Housing for Seniors (Follow-Up)

… Objective To determine the extent of implementation of the six recommendations included in our initial audit … the Program The New York City (NYC or City) Department of Housing Preservation and Development (HPD) is the nation’s … To determine the extent of implementation of the six recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-follow

Rockland County – Budget Review (B23-6-8)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8

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