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Local 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.pdf

Fiscal 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.pdf

Opinion 93-27

… those properties in the area of the town outside villages (Opn No. 83-25, supra ). November 2, 1993 James J. Kirisits, …

https://www.osc.ny.gov/legal-opinions/opinion-93-27

State Comptroller DiNapoli Statement on New York City Budget

… DiNapoli released a statement today in response to Mayor Mamdani’s statement on New York City’s budget. In December, … “Today’s statement on the budget by New York City Mayor Mamdani begins the difficult process of more transparently …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budget

Dynamic Center Inc. – Compliance With the Reimbursable Cost Manual

… whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, … including costs, it reports to SED on its annual Consolidated Fiscal Report (CFR). Costs reported on the CFR … whether the costs submitted by Dynamic Center Inc on its Consolidated Fiscal Report were properly calculated …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manual

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021

… ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) … the Program The Acts help ensure that the operators of motor vehicles driven in New York State possess adequate …

https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities

… the Department of Health (Department) is ensuring that the registration, licensing, and inspection of radioactive … determine if the Department of Health is ensuring that the registration licensing and inspection of radioactive …

https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-and

Windsor Central School District – Fuel Controls (2022M-133)

… officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel … did not have adequate internal controls over fuel credit card purchases and fuel inventory, such as written … $38,300 are not accounted for. Employees used District credit cards to purchase fuel, but records were not always …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133

Town of Wappinger – Recreation Department Cash Receipts (2020M-130)

… of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our … of Wappinger Town officials developed adequate controls to ensure Recreation Department Department cash collected is …

https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130

II.3 Overview – II. New York State Financial Accounting

… presentation, and execution. These responsibilities are provided in Article VII of the State Constitution and … Monday in January, except in years following gubernatorial elections when it must be submitted by February 1. The financial cycle is the process through …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overview

XII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures

… request number in the DOB Approval Code field of the voucher. Guide to Financial Operations REV. 03/19/2012 … B1184 request number in the DOB Approval Code field of the voucher …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-code

The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual

… whether the costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated Fiscal Reports (CFRs) … whether the costs submitted by The Kelberman Center Inc on its Consolidated Fiscal Reports were properly …

https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manual

State Agencies Bulletin No. 1988.1

… No. 1988.2 . Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … York, OMH and Council 82 AFSCME AFL-CIO (C82) allow OMH to establish a temporary overtime rate of 2.5 times the … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin at or after …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19881-pilot-program-establishing-temporary-overtime-rates-employees-certain

State Agencies Bulletin No. 1988.2

… No. 1988.3 . Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … York, OMH and Council 82 AFSCME AFL-CIO (C82) allow OMH to establish a temporary overtime rate of 2.5 times the … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin at or after …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19882-pilot-program-establishing-temporary-overtime-rates-employees-certain

Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)

… over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did … IT security awareness training, assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to safeguard information contained in the network and …

https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technology

Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)

… District (District) officials ensured students received services in accordance with their individualized education … Findings Officials did not always ensure students received services in accordance with their IEPs and did not ensure … challenges impacted their ability to provide required services. Of the 2,683 required sessions, therapists …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-and

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