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Statewide Local Sales Tax Collections Up More Than 21 Percent
… collections in 2021. However, with recent increases in infection rates occurring across the state, local officials … of New York City also saw year-over-year collections for July grow by double digits, ranging from 17.3% in Lewis … breakdown) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… cash donated at fundraisers – including the "Smile for Christmas" campaign which collects money for toys for local …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … Program State government entities possess large amounts of valuable information on subjects such as health, business, … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Florida – Town Clerk Operations (2012M-215)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. … 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 73,088,574 8,690,746 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Electronic Fund Transfer Instructions
… If you uploaded your report or entered a manual report on our website ( … ), submit your payment through our Holder Payment Portal ( https://ouf.osc.ny.gov/app/holder/payment/search ). This is a secure and easy way to submit your reports and payments. If an alternate form of payment is needed, use the following banking information when sending …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsCompliance With Executive Order 95 (Open Data)
… and easily usable. The audit covered the period between February 1, 2013 and October 16, 2019. About the Program … As of December 6, 2019, the Department had published 18 data items on Open Data. Key Findings The Department has … ITS and make publicly available a complete catalogue and schedule of publishable State data for addition to Open Data. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesNew York’s Economy and Finances in the COVID-19 Era
… Jobs Recovery Varies Across New York Total employment in New York State fell in March, and again—much more sharply—in April, with a combined loss of more than … Total employment in New York State fell in March and again much more sharply in April with a combined loss of more than …
https://www.osc.ny.gov/reports/covid-19-november-12-2020DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… local districts’ reports of disruptive behavior to create School Violence Indexes (SVI) that can determine if a school … detect unauthorized student departures from school buildings; and Ensure that appropriate actions are taken to … circumstances)* 17.2 5 23 (18) Use, possession, or sale of drugs 18 7 7 0 Use, possession, or sale of alcohol 19 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsVendor File Advisory No. 10
… Invoicing Reference: Guide to Financial Operations, Chapter XII, Section 4.E –Electronic Invoicing Update: The … has updated the policy and procedures regarding vendor enrollment in electronic invoicing through the SFS Online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingDiNapoli: School Bus Safety Needs Improvement
… documentation and resolution of complaints. The final report can be found online at …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementOpinion 97-11
… Law authorizes the governing body of any "political subdivision", and any "municipality" which is not a "political subdivision", to adopt a local law, ordinance, or resolution … council, board, commission, or bureau of a political subdivision . . ." (emphasis supplied). As used in section …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 93-32
… requirements of General Municipal Law, article 18 (§800 et seq .). If so, you ask whether our request for these … the Freedom of Information Law (Public Officers Law, §84 et seq .). The statements are needed in connection with an … the requirements of General Municipal Law article 18 800 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 2000-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county health … provides home health services to the county has a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsTown of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Village of West Hampton Dunes – Financial Operations (2013M-390)
… financial reports with OSC within 60 days following the close of each fiscal year, as required by law, and ensure …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390