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DiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December

… 2.3% from the previous year. Report December Cash Report Related Report State Fiscal Year 2026 Enacted Budget and …

https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-december

Statewide Local Sales Tax Collections Up More Than 21 Percent

… collections in 2021. However, with recent increases in infection rates occurring across the state, local officials … of New York City also saw year-over-year collections for July grow by double digits, ranging from 17.3% in Lewis … breakdown) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …

https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percent

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

… responsible for auditing claims in each type of locality and what options, if any, are available for establishing the … Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board … or county auditor. County Law Sections 575, 577 and 600 Town or Special District Town Board, or for …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references

Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program

… all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from … drugs. The program was later expanded to require rebate collection for certain physician-administered drugs … MDRP requires drug manufacturers to enter into a national rebate agreement with the Centers for Medicare & Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program

State Agencies Bulletin No. 422.1

… account. Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a paycheck … documentation submitted, AC230 or AC1476-P , Report of Check Exchange. Agency Actions Agencies should send the … email. One form should be submitted for each check date. Requests can be processed up to five business …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversals

Controls Over Equipment (Follow-Up)

… The New York City (NYC) Health and Hospitals Corporation’s (H+H) capital assets include land, buildings, construction in …

https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-follow

DiNapoli: State Tax Revenues $3 Billion Below Last Year

… State tax receipts in November were higher than expected by … but collections through the first eight months of the state fiscal year were $3 billion lower than last year, … State tax receipts in November were higher than expected by …

https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-year

DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000

… Yates County Sherriff Ronald Spike announced the arrest of Julie Brown, former clerk of the Town of Potter. Brown, 49, … Yates County Sherriff Ronald Spike announced the arrest of Julie Brown former clerk of the Town of Potter …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000

DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May

… Local sales tax collections in May increased by 57.8 percent over the same month in 2020, the highest one month increase in recent history, State Comptroller Thomas P. DiNapoli announced today. Collections totaled $1.4 billion, up $530 million from … Local sales tax collections in May increased by 578 percent over the same month in 2020 …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-may

DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records

… building permits and a death certificate, but deposited only $392 of that cash into the public coffers. To hide the …

https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-records

Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)

… fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, … does not provide, and the Board does not request, monthly reports that would provide essential financial information. … the Clerk-Treasurer to provide Board member with monthly reports that provide budget-to-actual results, cash balances …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15

Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)

… included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … of their gaming revenues to the State, and tribe/nation casino remittances are defined in compacts (agreements with … or operation and administration costs) from each casino. During the State fiscal year ended March 31, 2020, …

https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-follow

Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)

… the quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventory

Maximizing Drug Rebates for Health and Recovery Plans (Follow-Up)

… prescription drugs, to Medicaid recipients age 21 or older with serious mental illness and/or substance use …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-follow

Examples from GASB Statement 34 - Statement of Cash Flows

… (501,409) (175,033) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Proceeds from … 131,416 Net cash (used) by capital and related financing activities (2,164,993) …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows

Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)

… $80,000. The Town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at … an analysis of the Town’s fuel purchases and usage records. We determined that approximately 7,100 gallons … for. We also found apparent errors in the fuel usage records. The Town has not taken measures to provide physical …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386

Examples from GASB Statement 34 - Statement of Activities

… by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants and Contributions Primary Government Component Units …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activities

NYS Common Retirement Fund Reports Third Quarter Results

… in publicly traded domestic equities and 16.0 percent in international public equities. The remaining Fund assets by … estate and real assets (8.6 percent) and absolute return strategies and opportunistic alternatives (3.5 percent). The … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's …

https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-results