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Opinion 89-23
… to utilize space in the village hall several times per month for nominal or no consideration. This is in reply …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Investment Standards
… investment standards for investments of the New York State college choice tuition savings program and the New York achieving a better life experience (ABLE) savings account program. Memo Bill Text … investment standards for investments of the New York State college choice tuition savings program and the New York …
https://www.osc.ny.gov/legislation/investment-standardsPrivacy and Security of Student Data (Follow-Up)
… included in our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). About the Program The State Education Department (SED) is part of the University of the State of New York, one of the … include oversight of more than 700 school districts with 3.2 million students, 12 Regional Information Centers (RICs), …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followDiNapoli Honors Hispanic Leaders
… year recognized several individuals and an organization working to make a difference in the Hispanic and Latino … year recognized several individuals and an organization working to make a difference in the Hispanic and Latino …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… 6 of the State Finance Law requires the Comptroller to classify each fund not classified by law into a fund type … a listing of funds under the Budgetary (or “cash”) basis, see section XV.15 of the GFO, Fund Classification Manual. … 30600 Energy Conservation Thru Improved Transportation Bond Fund 30610 Park and Recreation Land Acquisition Bond …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrDiNapoli Releases Climate Action Plan
… in its leading investment performance,” said Joy-Thérese Williams, Chair of the Decarbonization Advisory Panel, and …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planDiNapoli Releases Report on Nonprofit Industry
… of the fabric of the communities they serve, but their numbers are shrinking,” DiNapoli said. “Many nonprofits rely on government funding to support their services, and contract … private sector establishments. With 33,536, nearly 1 in 10 of these nonprofits were located in New York, comprising …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. The audit included 10 recommendations to help officials monitor and improve the City’s financial …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same … growth ranged from 0.3% (Mid-Hudson) to 7% (Southern Tier), with over 80% (47 of 57) of counties outside of New … (9.8%), Lewis (9.4%), Orleans (9.2%) and Franklin (9.1%). Among the 10 counties that had decreases in …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterTown of Alden – Town Supervisor (2024M-105)
… records and provided sufficient financial reports to the Town Board (Board). Key Findings The former Supervisor … records or providing sufficient financial reports to the Board. The Supervisor did not always adhere to basic internal controls that are designed to help ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Excessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… audit report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the Program The Department of Health (DOH) …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followTown of Lewis – Records and Reports (2025M-17)
… operating funds during the audit period: general fund, highway fund and water district. The Town’s budgeted … totaled $589,883 for the general fund, $480,125 for the highway fund and $55,049 for the water district. Audit … for all accounts or properly prepared and reviewed. For 18 of the 45 bank reconciliations (40 percent) we prepared, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… From moving people into and around New York City to delivering food and storing … demand for goods skyrocketed due to shifts in consumer and business buying behaviors amid the implementation of social distancing …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfLocal Sales Tax Collections Grew Over 12 Percent in the Second Quarter of 2022
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June inc
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-grew-over-12-percent-in-second-quarter-of-2022.pdfCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Permit Fees (Report 2014-S-52 ). About the Program The Department of Transportation (Department) is responsible for regulating the movement of … vehicles and loads on the State highway system through a permitting process that helps maintain highway safety and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… included in our initial audit report, Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance ( … the establishment, maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… audit objective was to determine whether the Department of Health (Department) accurately excluded 340B drugs from the … 340B program requires drug manufacturers to discount the price of drugs sold to eligible health care providers. Federal law prohibits duplicate …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal … levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that … roughly $88.3 million less in tax levy growth compared to what they had in 2015 when the factor was 1.56 percent and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Infant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Setting, and Special Education Itinerant Teacher programs. For purposes of this report, these programs are referred to as the SED preschool cost-based programs. ICLC also operated three other SED-approved …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-compliance