Search
DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… Annual local sales tax collections declined in 30 of the 57 counties … saw an increase of $487 million. “The unpredictability in sales tax collections continues to have financial … bottom lines,” said DiNapoli. “With little to no growth in sales tax collections, most counties have exercised …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Security and Effectiveness of Department of Criminal Justice Services' Core Systems (2014-S-24). … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followFood Safety Monitoring (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit … The objective of our followup was to assess the extent of implementation as …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second degree, tampering with records in the first degree and official misconduct. In October 2023, the former …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… and similar assets that are immovable and of value only to the State. Roads and bridges maintained by the … and similar assets that are immovable and of value only to the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXIII.4 Overview – XIII. Employee Expense Reimbursement
… should complete the following forms for the travel event. Employee Report of Travel Expenses and Claim for … audit according to the General Retention and Disposition Schedule for New York State Government Records . For more …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… Deposit slips, credit card settlement reports, copies of checks and money orders and bank statements were missing. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Village of Clayton – Claims Auditing (2021M-81)
… and ensured written quotes were obtained for purchases and public works contracts. Key Findings The Board did not … and ensured written quotes were obtained for purchases and public works contracts …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… in the city generally declined over the same period. Very small businesses were a key source of new economic … nationally, they grew by a robust 14%. Employment among very small businesses increased by 1% from 2019 to 2023, … in the outer boroughs. From 2019 to 2023, the number of very small businesses rose by at least 10% in every borough …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: Tax Cap Remains at 2% for 2026
… potential impact of policy choices at the federal level." In accordance with state law, DiNapoli’s office calculated … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026DiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… conductors to charge overtime for tasks such as washing up for work, New York State Comptroller Thomas P. DiNapoli … System, did not have a requirement for conductors to sign out manually, so there was not an accurate record of … that Metro-North: Require conductors to electronically sign in and out; Monitor time and attendance records; …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). … the implementation status of the four recommendations made in our initial audit report Errors in Identification of 340B …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followCity of Lockport -- Budget Review (B1-15-20)
… budget for next succeeding fiscal year. Key Findings Based on the results of our limited review, we found the … by approximately $400,000. The Common Council will have to adopt a local law to override the tax levy limit. Key … the 10 percent increase in water rents before acting on this budget and address the overestimation of water rents …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Adirondack Central School District – Financial Condition (2016M-184)
… February 29, 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and … a $2.2 million decline in the general fund balance. The school lunch fund was not self-sufficient and required … is retained. Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for … 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 … miles, and has approximately 94,000 residents. The County is governed by a Board of Supervisors which is comprised of …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… an executive budget proposal at a critical moment in our state’s history. As we continue our recovery we are …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight … and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual update …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Division of Housing and Community Renewal Bulletin No. DH-117
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing … contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees … Division of Housing and Community Renewal Bulletin No DH117 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… work is performed in accordance with contracts prior to payment and reporting any variances to the Board in a timely …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87