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DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… Thomas P. DiNapoli. Overall, local collections totaled $1.7 billion, up $232 million from April of last year. “While … New York’s economy.” New York City’s collections totaled $726 million, an increase of 10.5%—or nearly $69 million—when …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… in cash for various clerk fees including dog licenses, marriage licenses, building permits and a death certificate, but deposited only $392 of that cash into the …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… care for more than 120 days; have both Medicaid and Medicare; and are age 21 or older. Medicaid pays Plans a …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership operate the Company in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Scarborough Fire District – Board Oversight (2025M-117)
… oversee the District’s financial operations, policies were in place or that necessary reporting requirements were met. … when the Board does not ensure that AFRs are filed in a timely manner, it prevents the Board, taxpayers, the … completed the mandatory fiscal oversight training in a timely manner. Ensure that the Treasurer filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117North Creek Fire District – Board Oversight (2025M-86)
… Did the North Creek Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial activities? Audit Period January 1, … governs the District and must provide adequate oversight of the District’s financial activities to ensure public funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Eastport Fire District – Procurement (2025M-50)
… using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for proposals … this audit pursuant to Article V, Section 1 of the State Constitution and the Office of New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Opinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …
https://www.osc.ny.gov/legal-opinions/opinion-89-20State Agencies Bulletin No. 1665
… day suspense period, and/or have not completed seven years of NYS service as an ORP/VDC member Active ORP participants … in service impacts the “continuance in service” provision of Section 392(4) of the Education Law, and therefore cannot be included toward …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742Truxton Fire District – Board Oversight (2022M-123)
… District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. The … the District’s financial activities, and ensured the necessary internal controls and reporting requirements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Accounts Payable Advisory No. 56
… various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… increase of 10.7%, or $74 million, over November of 2021. All but a handful of counties experienced some year-over-year …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberDiNapoli: Local Sales Tax Collections Grew by 14% in October
… of 17.3% – or $116 million – over October of 2021. Nearly all counties saw some year-over-year growth in October …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberChanging Employers – Membership and Enrollment
… of age. If an employee is considering a promotion to a civilian or administrative position, or considering a job … special plans. Members of PFRS should be made aware that a civilian or administrative job change may affect their …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-ida-2017-hempstead-ida-valley-stream-school-pilot.pdfThird Quarter 2020 Local Sales Tax Collections Down 9.5 Percent; New York City’s Decline Offsets Uptick in the Rest of State
Statewide local sales tax collections in the third quarter of 2020 declined by 9.5 percent, or $452 million, over the same quarter in 2019.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/2020-third-quarter-local-sales-tax-collections-down-9.5-percent.pdfRhinecliff Fire District – Board Oversight (2024M-154)
… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Accounts Payable Advisory No. 69
… Subject : Required Information Related to all State Credit Cards Guidance : Guide to Financial Operations Chapter XIV.10.A – Required Information for State Credit Cards provides agencies with guidance related to required … employee information for all New York State Credit Cards, including the Citibank Procurement, Travel and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsDryden Central School District - Cash Management (2020M-61)
… Key Findings District officials did not follow their investment policy. As a result, officials did not maximize … Officials did not develop and manage a comprehensive investment program. Officials did not seek competitive … earned an additional $614,606 if they used other available investment options. Key Recommendations Develop and manage a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Tioga Fire District – Board Oversight (2022M-170)
… Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of District … Determine whether the Tioga Fire District District Board of Fire Commissioners Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170