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Forms and Publications
… or child of the deceased or the unreimbursed payor of the funeral expenses may use this form. Table of Heirs - A form …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… home care services for New Yorkers without the required verification that the services took place, according to a new audit from State Comptroller Thomas … funds.” New York state implemented an electronic visit verification program to confirm the delivery of Medicaid …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. … Twentytwo school districts were designated in some level of fiscal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressCity of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other … fund balance available to help balance the proposed 2026-27 budget. Officials included a real property tax … from impending collective bargaining agreement (CBA) negotiations. Five of the City’s eight CBAs are expired, and …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Sample City Balance Sheet Governmental Funds December 31, 2002 Assets Assets … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… also updated the local sales tax sharing interactive map, which shows the percentage of local sales tax revenue … Detailed Sales Collections by County and City Interactive Map of Local Sales Tax Sharing Agreements Local Sales Tax …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… [read complete report – pdf] Audit Objective Did the Wrights Corners Fire Company, Inc. (Company) Treasurer … Period January 1, 2024 – January 9, 2026 Understanding the Audit Area A fire company’s treasurer should maintain … oversight by a fire company board and membership, and the protection of public funds. The Company’s budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andGlen Cove City School District – Information Technology (2025M-144)
… District (District) officials adequately manage nonstudent network user accounts? Audit Period July 1, 2023 – May 14, … the Audit Area School district officials must manage network user accounts to help protect personal, private, … medical information and social security numbers. Network user accounts are potential entry points for …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Local Sales Tax Data, Reports and Resources
… Annual and Quarterly Reports Understanding Local Sales Tax Local Sales Tax Sharing Interactive Map Monthly and Quarterly … Collections by Jurisdiction and Region [.xlsx] 2026 Local Sales Tax Collections Totaled $6.1 Billion in the First … Office of the New York State Comptroller Local Sales Tax Data Reports and Resources …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesDiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement that cost taxpayers nearly $42 million in … education providers misspent or misused, including cases of possible fraud that have been referred to law enforcement …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenX.6 Overview – X. Guide to Vendor/Customer Management
… informs New York State agencies of established Special Use Vendor IDs used in the Statewide Financial System (SFS). Vendor Management Unit (VMU) has populated the Statewide Vendor File with Special Use Vendor IDs for processing … informs New York State agencies of established Special Use Vendor IDs used in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation … Case and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s CARTS system. Personal … State and certain local taxes are administered by the State Department of Taxation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesRefunding Local Debt
… for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and 90.10(g) of the Local Finance Law, advance refunding bonds (with …
https://www.osc.ny.gov/debt/refunding-local-debtNew York’s Economy and Finances in the COVID-19 Era
… 3.9 percent from the previous year to $37,600 as of June 2020, according to newly available data from the Federal … in New York and other states. Student Loan Debt by State, 2020 (Table) Average Amount Owed Percentage of Borrowers … 9% Debt among borrowers with outstanding balances in June 2020. Delinquent borrowers have payments that are late 90 …
https://www.osc.ny.gov/reports/covid-19-january-7-2021Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … are collected by Town employees and remitted to the Clerk for deposit, including fees for building permits, youth programs and golf course charges. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… vital documents into the most common non-English languages in the State based on census data. Auditors determined that due to gaps in the Executive Law, DMV does not have sufficient authority … Rail Road (LIRR) awarded a contract to procure new M9 rail cars to replace its M3 cars and expand its fleet in …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsApproved State Contracts and Payments
… of the Budget $21 million with McKinsey & Company, Inc. for management consulting services. Central New York Developmental Disabilities Service … $31.1 million for three contracts for transportation services, including $21.3 million with Empire DM, Inc., $8.5 …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsState Contract and Payment Actions in March
… disposal services for the pharmaceutical take-back program to properly dispose of unused medications. $1 million to … Management Corporation for costs associated with the Buffalo high-tech manufacturing innovation hub at RiverBend … replacement of the Kosciuszko Bridge over Newton Creek, from Brooklyn to Queens. $3 million to Clinton County for the …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in March
… work on FDR Drive in Manhattan. $5.2 million with H&L Contracting, LLC for overhead sign structure replacement in … State Legislature – Assembly $43,000 to McNamee Lochner, P.C. for outside counsel for independent investigations. New …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in August
… counsel. $1.2 million with One World Judicial Services Inc. for legal process servers. Office of Children & Family … locations. $5.6 million with Ajay Glass & Mirror Co. Inc. to replace windows at the Utica State Office Building in … Rentals Inc. to lease light hybrid electric and light duty gasoline vehicles. Major Payments Approved Tax Refunds …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-august