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Town of Attica – Town Clerk (2015M-210)

… Purpose of Audit The purpose of our audit was to determine if the Clerk properly accounted … January 1, 2014 through June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population … The purpose of our audit was to determine if the Clerk properly accounted …

https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210

Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response

To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdf

Annual Report on Local Governments for FYE 2021

This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these

https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdf

Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response

To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from Ja

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response2.pdf

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdf

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

DiNapoli: Local Sales Tax Growth Slows

… growth since the end of the 2008-09 recession, according to a report issued today by State Comptroller Thomas P. … the state grew by $439 million, or 3 percent, from 2013 to 2014. In 2013, the growth rate was 5.2 percent. New York’s … in monitoring their revenues and spending and be ready to tighten their belts should this slowdown continue.” …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slows

DiNapoli Honors Hispanic Leaders

… Westchester County identified as Hispanic or Latino, which is 26.8% of the county's population, according to 2020 census …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leaders

State Agencies Bulletin No. 468

… To notify Agencies of two new Earnings Codes, TF8 - SS Refund Wage Adjustment and TF9 - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for current year … To notify Agencies of two new Earnings Codes TF8 SS Refund Wage Adjustment and TF9 Med Refund Wage Adjustment …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustments

DiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter

… increase in collections, according to a report released today by State Comptroller Thomas P. DiNapoli. This marked … Sales Collections by County and City   Interactive Map of Local Sales Tax Sharing Agreements  Local Sales Tax …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarter

Opinion 89-23

… §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow … contained shall prevent the renewal of any such lease. It is clear from the above provision a village may lease space …

https://www.osc.ny.gov/legal-opinions/opinion-89-23

Opinion 88-42

… entitled is obligated to refund such moneys to the county for the benefit of the municipality entitled thereto. A … were entitled were obligated to refund the excess amounts for the benefit of the municipalities that received less than … concluded, however, that there was no statutory authority for the municipalities which received the excess moneys to …

https://www.osc.ny.gov/legal-opinions/opinion-88-42

City of Yonkers – Budget Review (B23-6-5)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable.  Background The City of Yonkers is authorized to issue debt not to exceed $45 … when these contracts are settled. Likely underestimates charter school tuition payments by approximately $$687,000 …

https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5

Employment Recovery Is Slow for New Yorkers with Disabilities

… Hochul, 2022 State of the State: A New Era for New York , pg. 67, at …

https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilities

Rockland County – Budget Review (B21-6-12)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12

City of Troy – Budget Review (B21-5-10)

… a potential shortfall of $700,000. The City’s capital plan in the proposed budget includes the purchase of … in $2,901,500 (86 percent) of the City's 2022 capital plan for the purchase of equipment and vehicles for the … unfunded through the proposed budget. The City’s capital plan in the proposed budget includes the purchase of …

https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10

New York’s Economy and Finances in the COVID-19 Era (March 30, 2021)

… deep: employment in New York declined by nearly 2 million jobs from February to April 2020. New data released by the State Department of Labor show less than half of the jobs lost during that time have been recovered, and employment is still more than 1 million jobs below its pre-pandemic levels. In February 2021, total …

https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021

XVI.3.H Materiality – XVI. Financial Reporting

… be made on the basis of immateriality. The Office of the State Comptroller may subsequently, at its discretion, modify …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materiality

Transportation and Warehousing Sector – New York City Industry Sector Dashboards

… goods, the transportation and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales … storing goods the transportation and warehousing sector is an important component of the local economy …

https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousing

County of Rockland – Budget Review (B20-6-13)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the …

https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13