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DiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… tax collections in New York state increased by 8.8% in November compared to the same month in 2021, according to an analysis released today by State … $1.72 billion, up $139 million compared to the same time last year. “November marked another solid month for …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberSouthold Union Free School District – Claims Processing (2013M-183)
… The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims … Ensure that purchase orders are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund … debt service payments. The District’s 2015-16 report on reserves did not include the dates the reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… members. The School’s operating expenses for the fiscal year ended June 30, 2012 were approximately $1.5 million. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOptional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous public service, they have the option to pay the required … will receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsFishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for … The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases Municipal Audits
… – Board Oversight (Schenectady County) The board did not ensure all disbursements complied with the procurement … Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a timely manner. Selkirk Fire Company No. 2 – Board …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsElba Central School District – Financial Condition (2013M-240)
… limits in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds exceeded statutory … operating surpluses to fund six reserves that, as of June 30, 2013, totaled $2.1 million. Four of the six reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Security Over Critical Systems
… To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems … and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of regulating …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsComptroller DiNapoli Releases Municipal Audits
… descriptions of the projects closed during the 2013 fiscal year. Genesee County – Court and Trust (2014M-322) The … did not require the bookkeeper to submit estimates of year-end fund balance and did not adopt a policy to determine …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … a post-office located outside the boundaries of a school district may meet the requirements of General Construction … 2004 notice in a publication which is not entered at the United States post office as second-class matter, we believe …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Controls Over the Collection of the Public Safety Communications Surcharge
… interconnected with the public switched telephone network (i.e., landline) or otherwise provides access to emergency 911 … this information to the Department upon request. Providers can retain an administrative allowance equal to 1.166 percent of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 90-48
… to the "lowest responsible bidder furnishing the required security after advertisement for sealed bids in the manner …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is … mental health education in place as required by law. We also sought to determine what mental health services are … to mental health issues in themselves and others and will know where to turn for help. In turn, the stigma that …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsState Comptroller DiNapoli Releases Audits
… recipients in MMC or HARP who enroll in Medicare and do not need long-term services and support. A prior audit, … issued in October 2022, identified inconsistencies with how a key piece of data is collected that could impact the accuracy of the information included in the …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-638
… will automatically increase the bi-weekly deduction for Union Dues (Code 384) from $26.60 to $27.00 for full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increaseRetirement System Membership – State Police Plan
… when their employment begins. This plan (Section 381-b of New York State Retirement and Social Security Law) covers every member and officer of the New York State Division of State Police, which falls under New York State’s Executive …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipOpinion 95-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of … 1210(a),(b), (c), 1223, 1224(b), (k), 1262(a), (c), (d): In the absence of any applicable special law, when a county … tax on the types of transactions taxed by the city imposed in the area of the county outside the city must be allocated …
https://www.osc.ny.gov/legal-opinions/opinion-95-3