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DiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… in sales tax revenue in 2019, representing 9.7 percent of all local government revenue, according to a comprehensive … services and operations, revealing the statewide impact of the revenue losses from the pandemic. “COVID-19 has … sales tax revenue this year, blowing holes in the budgets of municipalities across New York State,” DiNapoli said. “As …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsDiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal … including eight that were released today. “The number of local governments designated in fiscal stress fell to … DiNapoli said. “At the same time, an increasing number of municipalities have failed to file required financial data …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresXII.8.G Payment Methods – XII. Expenditures
… one-day ACH payment when the State has a business need for a next day payment. One-day ACH payments require the … processes and information exchanges that increase the risk of errors and require additional resources. Wire payments are … If your agency does not have a Box account or requires a copy of the Agency Wire Request Form, email …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsTitle I Grants to Local Educational Agencies – Federal Funding and New York
… norms and annual school allocations. FIGURE 1 – Title I NYC School Allocations, FY 2025 # Schools Fungible Title I … $44,163,557 $58,337,598 $847,310,115 $533,907 Source: NYC Department of Education Impact In FY 2025, DOE allocated … Historical Citywide Title I School Allocations Source: NYC Department of Education … Title I of the Every Student …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesComptroller DiNapoli Releases Municipal Audits
… in the check book registers, maintain accounting records with cash accounts and subsidiary revenue and expenditure … balances. The last annual financial report that was filed with the Office of the State Comptroller was for the 2010 … did not ensure that the highway superintendent complied with competitive bidding requirements or the town’s …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … bid, as required. Although the Board Chairman informed us it was bid, we were not provided any documentation to support …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 1071
… Purpose To inform agencies of the change in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s … Certificate). Affected Employees Employees with a Locality of 84000 and the "Resident" box checked on the Local Tax Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeState Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … online banking transactions or use a designated computer for online banking transactions. Not all employees involved … (Oneida County) The district did not seek competition for five professional service contracts totaling $265,706. …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Administration of … contracts with some vendors that had poor performance. In fact, 12 sampled contract vendors received … totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by employees or foster parents. …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … employers for their wage subsidy costs (i.e., cost of the wages and fringe benefits paid to participants during …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followReporting of Billboard Income (Follow-Up)
… showing 871 properties with billboards and noted that for 717 (82.3 percent), no income had been reported to … Finance to issue penalties in each year since 1986 for non-filers or for the late or inaccurate filing of an RPIE. Finance began …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followState Comptroller DiNapoli Releases School Audits
… County) The board has not established threshold values for tagging and inventorying assets for departmental inventory control purposes, such as … the assistant superintendent to be the person responsible for fixed assets but there have been no annual physical …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year … in costs charged to the SEIT program that did not comply with SED’s requirements for reimbursement. The disallowances …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … total, we examined $1,313,845 in travel costs associated with these eight employees. Key Findings Most of the expenses … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesSpecial Disability Benefits – Special 20- and 25-Year Plans
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV (where there may have been exposure to … benefit. Your application(s) must be submitted while you are in service or within five years of your …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsWhat is a Public Authority?
… others rely on State appropriations to fund operations. In addition, most authorities are authorized to issue … will provide more information on authority operations. In addition, the State Comptroller is granted discretion to …
https://www.osc.ny.gov/public-authorities/what-public-authorityExamination of Outstanding Premiums
… the New York State Insurance Fund (NYSIF) participates in the Statewide Offset Program (SWOP), and (ii) the amount … to offset State payments to recover outstanding debt. In May 2015, we recommended NYSIF participate in SWOP as a means to recover outstanding premium. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales 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 …
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)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … 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 …
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-386