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DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… for the most part, had rebounded quickly after the first wave of the pandemic in the spring of 2020 and went on to …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… almost doubled that for the same period last year (1.9%) and was nearly the same as the average growth rate for the … revenues may become less predictable as local communities weather federal policy changes, inflation and other economic … these uncertain times.” Findings from DiNapoli’s report on sales tax collections in the first half of 2025 include: …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with … interest in contracts between the county and either corporation. The board member, however, must disclose any … abstention and recusal, we note that court cases have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli Releases Lower Manhattan Economic Snapshot
… than rebuilding, it is transforming and moving forward with resilience and hope.” “We’ve witnessed a remarkable … make great strides in diversifying our economy, creating good jobs, and building up neighborhoods that continue to attract …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 92-3
… loan is determined to be a direct or indirect pecuniary benefit accruing to the chairman as a result of the … or she receives a direct or indirect pecuniary or material benefit as the result of the contract (General Municipal Law, … a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-26
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, even …
https://www.osc.ny.gov/legal-opinions/opinion-91-26DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… shelter system. “The Department of Social Services must do a better job helping some of the city’s most vulnerable … individuals with specialized needs in appropriate shelters where they could receive the support they need to get back on their feet and on the path to stable housing. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the two recommendations included in our initial report, Medgar Evers College: Controls Over … after CUNY’s bank authorization policy was established in 2008. However, CUNY Central did not have any of the … these accounts. Additionally, our inquiry of banks located in the proximity of the college found an additional two …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followSagaponack Common School District - Fund Balance Management (2018M-53)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) appropriately managed the Sagaponack … Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the ensuing year’s appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Helping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands School (Helping Hands) on … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial audit report, Administration of Fellowship Leaves (Report 2011-S-20). … To determine the extent of implementation of the six recommendations included in our initial audit report Administration of Fellowship Leaves Report 2011S20 …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followConnetquot Public Library – Cash Disbursements (2017M-125)
… to examine the Library’s controls over cash disbursements for the period July 1, 2015 through October 31, 2016. … funds are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical amount … over the Library’s bank accounts, and limit signatory rights on the bank accounts. Establish a petty cash policy …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125State Agency Small-Dollar Purchases (Follow-Up)
… Background In our initial audit report, which was issued on September 9, 2010, our objectives were to determine the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followOrdinary Death Benefit – New Career Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitVillage of Richfield Springs – Justice Court (S9-14-1)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November 30, … Mayor and four Trustees, is responsible for overseeing the Court’s general management and financial operations. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… a Supervisor and four Board Members, is the governing body responsible for overseeing the Court’s general …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Chittenango Central School District – Financial Management (2016M-294)
… Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294