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Local Sales Tax Data, Reports and Resources
… percent drop in the second quarter, which reflected the peak of the economic impact to date from the COVID-19 …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… financial condition and mobile device environment for the period July 1, 2010 through August 22, 2013. … Board of Education. The District’s budgeted appropriations for the 2013-14 fiscal year are $73.2 million. Key Findings … fund balance remaining as of June 30, 2013. Given the size of the District’s operations this is a dangerously low …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesContract Participation of Minority- and Women-Owned Business Enterprises (2014-S-7)
To determine whether the Dormitory Authority of the State of New York properly established annual contract participation goals for minority- and women-owned bus
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s7_0.pdfOversight of Campus Foundations (2016-S-93) 90-Day Response
To determine if the State University of New York’s System Administration is providing sufficient oversight of campus foundations to make certain the campus...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s93-response.pdfPrivacy and Security of Student Data (2021-S-29)
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… bookkeepers, who performed all financial duties, including online banking. The board did not adopt written policies and procedures for cash receipts and disbursements and online banking. In … Central School District – Network User Account Access and Application User Accounts and Permissions (Erie County) …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 … fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects … Property tax levy growth will again be capped at 2 for 2023 … calendarbased fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Opinion 91-45
… pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers and … town highways in the manner provided in the superintendent's agreement with the town board. The town board may use its …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Town of Lockport – Fuel Inventory (2025M-54)
… intended to provide. The Clerk did not ensure fuel card assignments were accurate and updated. As a result, fuel … way to identify questionable fuel usage and can help Town officials ensure that fuel is not used for other than Town … in the tanks to the amount in the fuel system would help officials detect potential leaks and confirm the fuel system …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Village of Cato – Audit Follow-Up (2023M-145-F)
… deposited in accordance with Village law, and the Village didn’t have adequate reserves to finance system repairs and …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fSelected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly approved. Our audit period was April 1, 2010 to … (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Purpose To determine whether the Department of Motor Vehicles’ (Department) licensing and registration systems are secure, … nine clusters based on the type of service provided. The Department is one of eight agencies that comprise the General … To determine whether the Department of Motor Vehicles Department licensing and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsTown of Harrison - Budgeting Practices (2018M-142)
… complete report - pdf] Audit Objective Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings From 2013 through 2017, the Board underestimated revenues in its budgets by a total … Determine whether the revenue and expenditure projections in the budget and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142DiNapoli: Small Businesses Generate $950 Billion in New York
… York state’s economy, supporting nearly 3.9 million jobs and generating more than $950 billion in annual revenues, … for more than half of all private-sector employment and provide almost $190 billion in annual payrolls. These businesses are critical to New York’s economy and integral to the fabric of life in the Empire State.” The …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkUnified Court System Bulletin No. UCS-243
… increase the salary by applying 2.00% rounded up to the next dollar. If the employee has a Pay Basis Code … increase the salary by applying 2.00% rounded up to the next dollar. Bargaining Units F8, G9, SD, SK – … the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-243-april-2016-and-april-2017-salary-increases-salary-admin-planTown of Berkshire – Board Oversight (2023M-122)
… and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Division of Homeland Security and Emergency Services: Tidal Basin Government Consulting, LLC
The objective of our examination was to determine whether payments the Division of Homeland Security and Emergency Services made to Tidal Basin Government Consulting, LLC were appropriate pursuant to the terms of the contract.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/dhses-examination-of-payments-to-tidal-basin.pdfLeaves of Absence – Career Plan for ERS Tier 2 Members
… Career Plan information for ERS Tier 2 members covered by …
https://www.osc.ny.gov/retirement/publications/1508/leaves-absenceLeaves of Absence – New Career Plan for ERS Tier 1 Members
… information for ERS Tier 1 members covered by Sections 75h and 75i Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1504/leaves-absenceLeaves of Absence – Career Plan for ERS Tier 1 Members
… ERS Tier 1 members covered by Sections 75f and 75g Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1503/leaves-absence