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Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 … estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
The purpose of our budget review was to provide an independent evaluation of the Citys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 … estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The … fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and … estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The … fiscal year budgets, our office conducted reviews of 20 adopted budgets of various counties, cities, towns and … estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The City of Jamestown (City) is one of the local …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Town of Ellicott – Justice Court (2015M-111)
… The purpose of our audit was to examine the Courts financial activity for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111DiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… Local government sales tax collections totaled $5.8 billion in the first … of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the … growth was below the pre-pandemic average of 3.5%. “Local sales tax collections grew in the first quarter compared to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterAccounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … accounts. The Statewide Financial System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, others …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceDiNapoli: Local Sales Tax Collections Total $6.1 Billion, Up 5.1% in First Quarter
… $6.1 billion in the first quarter (January-March) of 2026, an increase of 5.1% ($295 million) compared to the same … -7.2% and -4.6%, respectively. Report First Quarter 2026 Local Sales Taxes Data Regional Table with Detailed …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-local-sales-tax-collections-total-%2461-billion-up-51-percent-in-first-quarterDiNapoli: Incomes for Many New Yorkers Not Keeping Pace with Inflation
… (“real”) median household income increased by $1,688, or 2%, from 2019 to 2024. However, in 23 of the state’s 62 … decrease both by dollar amount (-$4,794), and percentage (-6.2%). Rockland County had the second largest decrease by … The real median household income increased in Brooklyn by $6,136 (8.3%) and in Queens by $1,628 (1.9%). It decreased in …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-incomes-many-new-yorkers-not-keeping-pace-inflationVendor File Advisory No. 13
… Subject: Registering a disregarded entity in the Statewide Vendor File. Guidance: Effective … Request Form and the Internal Revenue Service W-9 Form . For more information, please refer to the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationXII.10 Overview – XII. Expenditures
… procedures for payment processing Business Continuity Plan – Critical Payments During an Emergency Verifying vendor …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewTravel Advisory No. 9
… Subject : Taxability of Transportation Expenses Reference : Guide to Financial … Internal Revenue Service’s position on the taxability of transportation expenses. … Taxability of Transportation Expenses …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesOpinion 90-30
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fees (exception from payment of) … LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a … Law, §106[1]). The person giving such deed or mortgage may redeem the same, generally, by payment of all expenses …
https://www.osc.ny.gov/legal-opinions/opinion-90-30DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… has been concentrated in lower-paying sectors. Wall Street is one of the city’s economic engines and a major … source of tax revenues. The city forecasts lower Wall Street profits and bonuses in calendar year 2014. Although Wall Street has been profitable for several years, the securities …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office … policies and practices to identify and prohibit electronic benefit transfer (EBT) card transactions at prohibited locations, and thereby comply … Determine whether the Office of Temporary and Disability Assistance had sufficient …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsContact Update and Online Help for Local Officials
… Contact Update The Division of Local Government and School … Roles, Created Date and Last Updated Date. To clear fields selected, select the 'Clear Filters' button. The … Required Edit Fields: Titles, Organizational Roles, Work Phone, Email, Elected Status Mailing Preference: Select …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpOpinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming …
https://www.osc.ny.gov/legal-opinions/opinion-95-31DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… registered and working harder to investigate and resolve consumer complaints in a timely manner." Valid registration … also show that although DMV is generally addressing consumer complaints against automotive facilities in a timely … dishonest or misleading advertising. Of the 6,890 consumer complaints that were open or filed with DMV between …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shops