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Otisco Fire District – Financial Activities (2025M-42)
… combined balance of approximately $500,000. Audit Summary We conducted an audit of the District’s financial management … opportunities for the Board’s review and consideration. We returned to the District in July 2024 to conduct an audit … one recommendation was not applicable for the period that we reviewed. 2 During the course of our audit follow-up, we …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42DiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… collections totaled $1.7 billion, up $242 million from May of last year. “Sales tax collections for most local … monitoring New York’s economy, including the impact of inflation on consumer behavior." New York City’s collections totaled $720 million, an increase of 13.3% — or $84.6 million — when compared to May of 2021. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m2.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022 (2022-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22m1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018 (2019-M-1)
To ascertain the total expenses that the Department incurs in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the four State Fiscal Years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19m1.pdfDiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… and long-term financial plans should this revenue source slip further.” DiNapoli’s report found outside of New York …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2024-N-4) - Interactive Dashboard
… Department of Housing Preservation and Development needs to improve its oversight of the physical and financial …
https://www.osc.ny.gov/state-agencies/audits/physical-and-financial-conditions-selected-mitchell-lama-developments-2024-n-4-interactive-dashboardXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Chapter. ONLINE BUSINESS UNITS When denying a voucher, OSC can either reject the voucher without reversing funding, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… State tax receipts totaled $59.9 billion through September, the middle of State Fiscal Year (SFY) 2025-26, … of the state’s fiscal year.” State tax collections through September were $5.2 billion higher than those through the … these taxes, increased by $544 million, or 5.3%, through September. Business taxes, which include collections from the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… clothing allowances and moving expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be … within Chapter XII – Expenditures of this guide and the Payroll bulletins available on the Office of the State Comptroller’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewAccounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any voucher for payments that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingHorseheads Fire District #1 - Board Oversight (2019M-82)
… Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: … Determine whether the Board provided adequate oversight of the Districts finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82State Police Bulletin No. SP-166
… Unit Deduction Code Description Amount 07 469 PBA, NYSP 07 Dues $42.61 07 489 PBA, NYSP 07 A/S $38.74 17 205 PBA, NYSP 17-18 Dues $48.56 17 263 PBA, NYSP 17 A/S $44.69 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-166-police-benevolent-association-new-york-state-troopers-inc-dues-andComptroller DiNapoli Releases School Audits
… Once the district transitioned to using a fingerprint time clock it resulted in less accountability over timekeeping …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Small Businesses Generate $950 Billion in New York
… for small business loans throughout the state. As of March 31, 2015, the Fund had made 1,082 loans through NYBDC …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of … Generally-accepted accounting principles (GAAP). Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Generally, outpatient services are medical procedures that can be performed in the same day, and are less expensive than …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… the Program The Department of Labor’s (DOL) Division of Employment and Workforce Solutions administers the State's Worker Adjustment and Retraining Notification Act … and communities—by giving them time to transition, seek new employment, and enter workforce training programs. …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followEden Central School District – Capital Project Management (2024M-83)
… the additional work. Officials did not seek competition for $3.2 million paid for change order work and professional services. Therefore, … York State Education Department (SED) in a timely manner for approval. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83