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DiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in October compared to … Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… (Commerce) was hired to perform administrative services on behalf of CCIDA. The President and Chief Executive Officer …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… corrective action. Appendix B includes our comments on issues raised in the Department’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96DiNapoli: Local Sales Tax Collections Nearly Flat in July
… Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyChautauqua County – Court and Trust Funds (2020-C&T-1)
… into her custody. Key Findings The records maintained by the Director of Finance were generally up-to-date and … and trust funds to the State Comptroller as prescribed by statute. We identified 90 actions totaling $4,405 that … maintain a court and trust fund register as required by law. … The purpose of our review was to determine whether …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through October 12, 2023. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2020 through May 31, 2023. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2019 through April 20, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3DiNapoli: Local Sales Tax Collections Up 3.8% in August
… to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … to the same month in 2023 according to data released today by State Comptroller Thomas P DiNapoli Overall local …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustTown of Rutland – Water and Sewer Charges (2025M-30)
… water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… complete report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… corrective action. Appendix C includes our comment on an issue raised in the Village’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Resources for Local Officials
… Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … Limit Tax Data Verification Assessment Roll Verification Justice Court Fund Reporting (JCR) Contact Update Other … Tool Financial Data for Local Governments Spreadsheets Justice Court Revenue Report Open Book New York Training for …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2011-1
… corporations) -- Powers and Duties (hiring employees to serve as staff of not-for-profit corporations) GENERAL … (17): An industrial development agency lacks authority to hire employees and assign them to serve as the staff of not-for-profit corporations. This is …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1DiNapoli Releases East Harlem Economic Snapshot
… sector employment reached a record high and the number of businesses grew by nearly 40 percent. DiNapoli released his Economic Snapshot of East Harlem at the Silberman School of Social Work at … particularly for long-term residents struggling to get by on limited means. East Harlem continues to be a center of …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotOpinion 91-9
… power to appoint a commission for the preparation of new ward boundaries to the advice and consent of the common …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 2002-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or "whose existing openness, natural condition, or present state of use, if retained, would enhance the present or … a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5