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2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfFiscal Stress Monitoring System Upcoming School District Release Webinar Presentation
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-12-2022.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfControls Over and Revenues From .nyc Generic Top-Level Domains (2020-N-3)
To determine whether the New York City Department of Information Technology & Telecommunications has collected all the revenues due from the .nyc generic top-level domain program, and whether the contract’s operating requirements were met.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n3.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2024
The Office of the New York State Comptroller (OSC) continues to make progress in several areas toward identifying and applying data analytics to enhance efforts to recognize and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2024.pdfCayuga County – Court and Trust Funds (2024-C&T-5)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/cayuga-county-2024-CT-5.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfMedicaid Program: Claims Processing Activity October 1, 2023 Through March 31, 2024 (2023-S-41)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s41.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfMedicaid Program: Claims Processing Activity April 1, 2023 Through September 30, 2023 (2023-S-9) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s9-response1.pdfDiNapoli Releases State Cash Report
… of $8.1 billion in June were stronger than expected, and collections for the first quarter of the fiscal year were … gains in quarterly estimated personal income tax payments and estate and gift taxes. Total tax receipts of $20.6 billion for the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… of 112 percent. “New Yorkers from all walks of life have found higher education the path to a more satisfying and … or saving for the future. Such struggles have implications not only for those individuals and families with such debt … debt in New York in 2015. Figures on student loans do not include other debt families and individuals incur to …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeDiNapoli Releases July Cash Report
… in $17.7 million lower than the Division of the Budget’s latest projections but more than $1 billion higher than … billion at the end of July, $25.2 million higher than the latest projections. “Personal Income Tax collections remain … from the previous year and $2.5 million higher than the latest projections. Business tax collections through July …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 93-30
Whether the cost incurred by a village in transporting an individual from a village justice court to a county jail after the individual has been arraigned in village justice court and committed by the village justice to the custody of the county sheriff is a charge of the village or the county
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 95-13
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Proceeds (use of excess) MUNICIPAL FUNDS -- Appropriations and Expenditures (use of excess bond proceeds) LOCAL FINANCE … must retain these proceeds for the payment of principal and interest on the bonds, irrespective of whether the bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli: State Tax Revenues $3 Billion Below Last Year
… State tax receipts in November were higher than expected by the Division of the Budget (DOB), but collections through … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments and refunds made by the State and its departments prior to payment in order to prevent and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesOpinion 89-44
… during which they did not preside as a village justice and during which they received no moneys for which they are … fact that he has not received any costs, fees, expenses and fines during any month to the state comptroller within … specifically requires an acting village justice to report and pay over moneys to the State Comptroller. Nonetheless, it …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Medicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… Objective To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019