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Otisco Fire District – Financial Activities (2025M-42)
… Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure … is responsible for the general management and control of financial activities. The Treasurer serves as the … District had three bank accounts with a combined balance of approximately $500,000. Audit Summary We conducted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… approve and monitor projects that were provided financial assistance? Audit Period January 1, 2017 – August 31, 2024 … of the people of New York State. IDAs provide financial assistance, including tax exemptions (e.g., real property, … and recreational facilities).In return for financial assistance, many project owner occupants, or project owners …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mAvoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Facilitated Programs to Assist Small Businesses
… To determine whether the New York City Department of Small Business Services (SBS) provided available services under … SBS contracts with outside entities known as Industrial Business Service Providers (Industrial Providers) and Business Solutions Centers to support these programs and …
https://www.osc.ny.gov/state-agencies/audits/2026/04/10/facilitated-programs-assist-small-businessesDiNapoli: NYC Budget Benefiting From Strong Economy
… for fiscal year 2016, but the surplus will likely grow as tax collections are higher than expected amid a strong … on current revenue trends. Personal income and real estate tax collections have been strong so far this year, although business tax collections have been weaker. The budget includes $1.5 …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… years probation and paid a total of $4,303 in restitution for falsifying her own tax payments for at least three years until her crimes were exposed in an … years probation and paid a total of $4303 in restitution for falsifying her own tax payments for at least three years …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsState Audit Shows Need to Improve Response to Noise Complaints in NYC
… address the complaints lodged against those clubs. Of 141 cases filed with SLA against these nightclubs, a total of 32 … According to the NYPD, officers took various actions at 22 of the 30 sampled locations. The noted actions included … could only document actions related to eight of the 22 clubs. DiNapoli's auditors found the number of noise …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nycOpinion 88-28
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper (designation by … §64(11): A publication must be a "newspaper" as defined in General Construction Law, §60 and must satisfy the …
https://www.osc.ny.gov/legal-opinions/opinion-88-28DiNapoli: Local Sales Tax Revenue Slows in 2016
… Local sales tax collections across New York state only grew … pick up again in the second half of 2016.” While total local sales tax collections grew by $130 million, regional … Country by 0.1 percent over the same period last year. Local sales tax collections were generally lower, due in part …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… programs. DiNapoli estimates the president’s budget would reduce federal funding to the city’s operating and capital …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetDiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… city needs to continue to prioritize helping young people find jobs to support upward mobility and build the city’s talent … their female counterparts, but they have been slower to find jobs post pandemic. While the unemployment rate for …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year (SFY) 2024-25 totaled $117.5 billion, $2.1 billion higher than forecast by the Division of the Budget (DOB) in the SFY … Tax collections for State Fiscal Year SFY 202425 totaled $1175 billion $21 billion higher than forecast by the Division of the Budget DOB in the SFY 202526 …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… in the subway system, where signals, power, stations, repair shops, pumps and emergency ventilation equipment have not been restored to a state of good repair, and subway car purchases have been delayed. More than …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… Tindale Inc. for the operation of the county’s three golf courses, allowing the vendor to retain nearly $250,000 that should have been spent on improving the courses even as the operator drifted toward insolvency, … contract has cost county taxpayers a bundle and left the courses in poor repair,”DiNapoli said. “Had county officials …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… opened by anyone with a contribution of $25, and 185,866 Advisor Plan accounts, which require a financial advisor and have higher fees and expenses. New York is one of …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryDiNapoli: NYC Budget Benefits From Stronger Economy
… forecasts and billions in savings on debt service and pension contributions have helped New York City close its … of the city’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. “New York City’s budget … billion and has reduced its forecasts for debt service and pension contributions by a total of $3.2 billion. The city …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… totaled $106.4 billion, over $2 billion higher than forecast by the Division of the Budget (DOB) in the most … the projection in the Consensus Economic and Revenue Forecast Report, which estimated $1.35 billion in additional … in the final quarter of the year were higher than DOB forecast. Consumption and use taxes, which includes sales …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24DiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… drug manufacturers on behalf of the New York State Health Insurance Plan (NYSHIP) failed to turn over nearly $1.5 … drug manufacturers on behalf of the New York State Health Insurance Plan NYSHIP failed to turn over nearly $15 million …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… federal agency that referred the debt to the Department of Treasury for collection. If the state agency believes the … federal billing issues. Neither the Department of Treasury nor OSC can resolve issues regarding debts owed to federal agencies. If a Treasury offset is taken, a notice is sent to the state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesDiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength
New York Citys taxable sales grew by 181 in the first three quarters of the latest sales tax year STY March 2022 to February 2023 with leisure and hospitality sales on track to exceed prepandemic levels according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strength