Search
State Comptroller DiNapoli Releases Municipal Audits
… resulted in $32,000 of unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical accessibility components reviewed, auditors … could consider taking additional steps to increase physical accessibility at selected town facilities. Town of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… officials did not establish an adequate accounting system for the district’s funds. As a result, district officials … collected, submitted, and deposited, and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly accounted for. Officials did not ensure collections and disbursements …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… health. Comprehensive multiyear strategic, financial and capital plans were also not developed. Cayuga County Soil and … they did not do so. Nyack Parking Authority – Parking Ticket Operations (Rockland County) The board and authority …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Inc. – Board Oversight of Financial Operations (Monroe County) The board did not provide adequate oversight of … However, the justices did not document their review of the clerk’s monthly bank reconciliations and accountabilities. … Town of New Windsor – Information Technology (Orange County) Town officials did not ensure information …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Forms and Publications
… Claim Forms Blank Claim Form – Use this form if you can’t … States (U.S.) and do not have a U.S. Social Security Number. Reporting Forms Annual notification to Banking … notification to Courts - 05/2025 Annual notification to Insurance Companies - 05/2025 Annual notification to Sales …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsState Agencies Bulletin No. 1998
… the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … not make any changes to the FY 2022 Department Budget Table USA rows on or after March 24, 2022 until the April … not make any changes to the FY 2022 Department Budget Table USA rows on or after March 31, 2022 until the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDiNapoli: 22 School Districts Designated in Fiscal Stress
… resources available to them, including the Comptroller’s self-assessment tool and financial toolkit , which offers guidance, …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… to other local governments and provides individual summaries of how sales tax is shared among localities in each …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterCity 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 increase of $46.1 million in the proposed 2026-27 budget to help address the projected budget deficit …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Wrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… maintain complete financial records in a timely manner? Audit Period January 1, 2024 – January 9, 2026 … should maintain complete financial records in a timely manner to enable informed decision-making by a fire company … records and record all financial transactions in a timely manner. The Treasurer did not record financial activity with …
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)
… network user accounts? Audit Period July 1, 2023 – May 14, 2025 Understanding the Audit Area School district officials must manage network … (but not limited to) student and employee names, dates of birth, addresses, medical information and social security …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Sample City Balance Sheet Governmental Funds December 31, 2002 Assets Assets General Fund HUD … Redevelopment Route 7 Construction Fund Other Governmental Funds Total Governmental Funds Cash and cash equivalents $3,418,485 $1,236,523 … GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Local Sales Tax Data, Reports and Resources
… and Quarterly Collections by Jurisdiction and Region [.xlsx] 2026 Local Sales Tax Collections Totaled $6.1 Billion … rates for the same quarter in both 2024 (1.6 percent) and 2025 (3.2 percent) and greater than the 3.5 percent average … ($1 billion) over the prior year. This growth was close to three times the year-over-year increase for 2024 (1.6 …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesDiNapoli: Special Education Providers Shortchanging Special Needs Children
… for reimbursement, including costs for food, travel, international recruitment costs, and air conditioners that … supposed to examine providers’ financial statements and certify that their claims are done in accordance with SED …
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
… vendors. 032. . . . . . . To be used by OSC’s Bureau of Unclaimed Funds when processing transactions to individuals who receive unclaimed funds. These Vendor IDs may not be used by any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… tax receipts are recorded to tax categories as organized in the Statewide Account Reporting Tree (RPT_SW_ACCOUNT) in SFS: Click here to download the table below as a Microsoft Excel file . Tax Category SFS Account SFS Title … in Article 12A of the Tax Law. 30351 Peer-to-Peer Car Sharing Tax Tax imposed on the receipts from shared …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… [read complete report – pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly … Period January 1, 2017 – November 30, 2021. The release of this report was suspended while outside law enforcement … the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer charges and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Contract and Payment Actions in March
… and Rome for unmanned aircraft. $3 million to State Tower Garage, Inc. for construction and renovation costs for the State Tower building in Syracuse. $1.5 million to Niagara Street … ENtrepreneurs & Innovators in UpState New York (GENIUS NY) business competition. $1.1 million to USA Niagara …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in March
… Staffing of LI, Inc., $7 million with AHS Staffing, LLC and $6.4 million with 22 nd Century Technologies, Inc. … of Criminal Justice Services $2 million with AutoMon, LLC to modify the Raise the Age case management system. … in St. Lawrence County. $6.4 million with Bette & Cring, LLC for an enclosed firing range at Auburn Correctional …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in August
… share of costs to reduce surf damage in Richmond County. New York State Gaming Commission $5.2 million with the SUNY … and Historic Preservation $1.2 million with Gatsby on the Ocean LLC for a concession license for the Marine Dining Room restaurant at Jones Beach State Park. New York State Thruway Authority $355.4 million with …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-august