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DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… statewide moderated in 2023, following two years of double-digit increases,” DiNapoli said. “The fluctuations … rates.” Local sales tax collections in the fourth quarter of 2023 increased by 3.1% compared to the same quarter of 2022, similar to the 3% and 3.6% year-over-year growth …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Oversight of Building Construction Site Safety (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). … To assess the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followOversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followIT Asset Management (2022-MS-2)
… 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be located. We found 22 percent of these IT assets costing about $279,270 were not properly … not be located and 15 percent were not inventoried. None of the 20 Districts implemented policies or procedures …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Statewide Local Sales Tax Collections Up More Than 21 Percent
… P. DiNapoli announced today. Collections totaled close to $1.6 billion, up $276 million from July of last year. … occurring across the state, local officials must continue to monitor changing economic conditions and maintain vigilance when it comes to their finances.” July’s significant growth in local sales …
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
… The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more than $11,000 from the fire department over several … to the Comptroller’s fraud hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and …
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)
… included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2020-S-11 ). … 95 implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by … within 180 days of the issuance of EO 95, to provide ITS with a catalogue of its publishable State data, along with a …
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)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is … and maintained the Town’s accounting records. Due to the poor condition of the Town’s financial records and …
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)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a … Town of Hanover Town Supervisor and Town Clerk Operations 2013M40 …
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
… to submit your reports and payments. If an alternate form of payment is needed, use the following banking information … EFT, or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are unfamiliar with making … transaction. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED PROPERTY Routing Number 021000021 Account …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsCompliance With Executive Order 95 (Open Data)
… covered the period between February 1, 2013 and October 16, 2019. About the Program State government entities possess …
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
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to a report released … revenue source for local governments, making up 43 percent of revenues in 2018. In 2012, the state implemented a 2 …
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
… State fell in March, and again—much more sharply—in April, with a combined loss of more than 1.9 million jobs. After … COVID-19 pandemic, continues to feel the sharpest loss, with a net decline of 648,000 jobs, nearly 14 percent of its … But the bad news is not confined to downstate regions, with net losses of more than 10 percent also occurring in the …
https://www.osc.ny.gov/reports/covid-19-november-12-2020DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… Thomas P. DiNapoli today announced that an audit of the New York City Department of Education (DoE) found it did not report hundreds of violent and disruptive incidents to the State Education … Thomas P DiNapoli today announced that an audit of the New York City Department of Education found it did not …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsVendor File Advisory No. 10
… XII, Section 4.E –Electronic Invoicing Update: The Office of the State Comptroller (OSC) has updated the policy and … invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York State Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingDiNapoli: School Bus Safety Needs Improvement
… seven upstate school districts and their compliance with school bus safety requirements. The audit found school … place their children on school buses each day, they do so with the expectation that every safety measure possible has … and safety drills take place could endanger students. With the upcoming school year upon us, superintendents and …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementOpinion 97-11
… from having any direct or indirect interest in contracts with the housing authority. In our view, a housing authority … should take reasonable measures to ensure compliance with section 36 and avoid entering into such contracts (see … members to file an annual financial disclosure form with the city …
https://www.osc.ny.gov/legal-opinions/opinion-97-11