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DiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… compared to the same period in 2022, sales tax collections on motor fuels increased by nearly 3%, year over year. … third quarter of 2022, which reduced the taxable amount on each gallon of gasoline sold, resulting in depressed …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – June 5, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing … District District Board of Educations Board appointed claims auditor properly audit claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84State Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… usage. However, auditors identified certain weaknesses in subsidiaries’ fuel purchasing and monitoring practices. … for buses, it paid more than necessary for fuel at two subsidiaries. DiNapoli recommended RGRTA: Ensure subsidiaries accurately log daily fuel consumption for each …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… Trends and Impact of COVID-19 Spanish Version La industria de la construcción en la ciudad de Nueva York: tendencias recientes e impacto del COVID-19 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineComptroller DiNapoli Announces State Contract & Payment Actions
… Approved $49.7 million for imaging services with the NYS Industries for the Disabled. State University of New York … mostly to vehicle owners who returned license plates. (DMV refunds 50 percent of the registration fee for plates surrendered in the first year of …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsLocal Sales Tax Data, Reports and Resources
… key sectors, such as retail trade and accommodation and food services.| Regional Table [.xlsx] 2021 Third Quarter … key sectors, such as retail trade and accommodation and food services.| Regional Table [.xlsx] 2021 Third Quarter …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualMental Health Education, Supports, and Services in Schools (Follow-Up)
… instruction in the kindergarten–grade 12 health education curriculum. With the passage of the legislation, which … to have mental health instruction as part of the curriculum, and that DOE could make improvements in the …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of … agencies continued to climb with overtime as a share of payroll at its second highest rate since at least 2007,” … and March 10, 2025. Key Findings: In 2025, total state payroll costs were $22.4 billion, with overtime totaling $1.6 …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025State Comptroller DiNapoli Releases Audits
… Physician (Follow-Up) (2017-F-2) An initial audit issued in September 2015 found significant issues with medical … taken to implement each of the four recommendations made in the initial audit pending the results of the … Health (DOH): Medicaid Program: Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… and Reserves (Chenango County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the statutory limit for two out of the last three years. Furthermore, district … reserve funds. By accumulating funds without a clear plan for the future intended use, tax levies were higher than …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… were: Altmar-Parish-Williamstown Central School District, Indian River Central School District, Lowville Academy and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli: NYC Budget Benefits From Stronger Economy
… budget gap and narrow the out-year budget gaps, according to an analysis of the city’s financial plan released today by … setback increases with each year,” DiNapoli said. “To his credit, Mayor de Blasio has taken steps to increase the city’s reserves, which would cushion the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… ability to meet internationally recognized requirements for workplace safety and labor standards. The … 29 states, has created new workplace safety requirements for its overseas suppliers. Similar to Dollar Tree, Dillard’s … Comptroller DiNapoli has engaged portfolio companies for several years in an ongoing effort to increase …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightState Comptroller DiNapoli Releases School District Audits
… officials did not establish an adequate accounting system for the district’s funds. As a result, district officials … collected, submitted, and deposited, and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly accounted for. Officials did not ensure collections and disbursements …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… of unreserved fund balances may be displayed or disclosed in the notes. 1,405,300 1,405,300 General fund: Unreserved … Amounts reported for governmental activities in the statement of net assets are different because: Reason … not be as detailed as the ones illustrated here. In some cases, detailed explanations on the face of the statements …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… and families who have not shared equally in the state's economic prosperity. The details of the budget came …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetSelected Aspects of Travel Expenses
… Purpose To determine whether travel expenses incurred by the … MTA issues policies, procedures, and rules for its staff to follow. MTA’s Board approved an All Agency Policy … reference. Since July 2009, MTA has contracted with a firm to act as the official travel agent for the MTA and its …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesCUNY Bulletin No. CU-722
… salary increase for employees in the title of CUNY Theater Technician, Theater Technician Specialist, and Lead Theater Technician. The … 1.5% salary increase may be submitted in Institution pay period 17C, paychecks dated 11/18/2021. The Theatre Tech …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeSelect Financial Management Practices
… grew from $503,430 in 2012 to over $1.7 million in 2013 (a 250 percent increase). In 2014, the balance decreased to $1 …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practices