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DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year

… in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State … collections totaled $1.76 billion, up $26.1 million from the same time last year. “Growth in local sales tax … in New York state increased by 15 in April compared to the same month in 2023 according to data released today by …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-year

Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)

HadleyLuzerne Joint Youth Commission Governance and Cash Receipts 2016M262

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016m

Monticello Joint Fire District – Fiscal Operations (2017M-80)

Monticello Joint Fire District Fiscal Operations 2017M80

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … in Madison County. The District, which is governed by an elected five-member Board of Fire Commissioners, also has …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Monroe County – Golf Course Contract Management (2014M-111)

… February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake Ontario, …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Irvington Union Free School District – Information Technology (2016M-266)

… over information technology (IT) for the period July 1, 2014 through February 22, 2016. Background The Irvington … District, which operates four schools with approximately 1,700 students, is governed by an elected five-member Board … purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

Horseheads Central School District – Financial Condition (2016M-138)

… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, which operates seven …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The … Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … paycheck of salaried employees against the information in the payroll financial system. Key Recommendations Review …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual

… claimed on NYL’s CFR for the three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit … June 30, 2014, NYL was a member of the eight-member Young Adult Institute Network (Network), which also included the Young Adult Institute (YAI) and MSA. The relationships among the …

https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manual

DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year

… said. “With overall growth having moderated over the course of 2023, local officials should remain cautious in …

https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-year

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… staff is enhanced, because officers and employees will be cognizant that a careful review of claims will occur before …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… The District bills based on nonresident tuition (NRT) rates calculated by the New York State Department of … District’s actual costs are generally greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District does not include assistive technology …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and … operates two schools with approximately 1,190 students, is governed by an elected five-member Board of Education. … for the 2015-16 fiscal year totaled approximately $26.5 million. Key Findings The Board did not adopt budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

Trumansburg Central School District – School Lunch Operations (2015M-171)

… must consider adjusting multiple factors in order to move towards the meals per labor hour (MPLH) industry standards. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

State Agencies Bulletin No. 1527

… Bulletin No. 1665 . Purpose To provide agencies with the steps required to calculate breaks in service for TIAA members (Plan Type 7Z) that appear on the weekly NBEN742A Control-D report - … To provide agencies with the steps required to calculate breaks in service for TIAA …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1527-calculating-correct-projected-366-day-completion-date-andor-projected-7

Belleville-Henderson Central School District – Financial Condition (2016M-46)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The … 475 students, is governed by an elected seven-member Board of Education. The 2015-16 general fund budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46

DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year

… in New York state increased by 1.6% in February compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … sales tax collections are from the cash distributions made to counties and tax-imposing cities by the state Department …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-year