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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-yearSharon Springs Central School District – Fund Balance Management (2022M-100)
… Determine whether the Sharon Springs Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… [read complete report – pdf] We also issued 10 individual reports to the following Counties: Greene , … Wyoming . Audit Objective Determine whether officials in 10 county (County) departments of weights and measures … and measuring devices. Key Findings Officials in the 10 County Departments did not always adequately provide …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… are at increased risk of paying more than necessary for goods and services. Specifically: 165 of 446 devices … the Director did not develop and implement procedures for periodic price accuracy testing; testing conducted by the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Village of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Alden – Town Clerk/Tax Collector (2024M-106)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly … remitted and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report … were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… issues raising concerns even as the U.S. economy continues to show strength,” DiNapoli said. “Fortunately, our diverse and well-managed portfolio is built to withstand market fluctuations and remains one of the … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterElectronic Reporting
… mail a separate Verification and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting … and Reporting Methods Excel and NYCD formats expired on June 30, 2025. To request 30 days to convert reports in … industry due date. Secure File Transfer Protocol (SFTP), email attachments, and magnetic tapes are not acceptable …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingOpinion 2003-2
… opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- … shall be contiguous. The procedure shall be initiated by petition. Such petition may be filed in the office of the town clerk of any …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 93-5
… Wood v LaRose , 67 Misc 2d 597, 603 324 NYS2d 788, 797, reversed on other grnds 39 AD2d 469, 336 NYS2d 795, affd 35 …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not … liens on or after that date (L 1993, ch 602, §8[b], as amended by L 1994, ch 532, §11). Chapter 602 also contains a …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. COUNTIES -- Powers and Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct) … Regarding the procedure which the county board of supervisors may follow in …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information Technology Services (ITS) … Determine how effective the IT Transformation process has been in ensuring that resulting Office of Information …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… [Citations omitted]. (44 AD2d at 222-3, 354 NYS2d at 205). Although the Appellate Division in the YMCA case relied …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Comptroller DiNapoli Releases State Audits
… Medicaid for higher (and more costly) levels of acute care when, in fact, patients received lower-cost non-acute care. In a follow-up, … in place and a plan to make mandatory notifications when ePHI is lost or stolen. However, auditors identified …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… analyses and to provide meaningful information to the municipalities. Such information could potentially assist … multiple internal control weaknesses related to CUNY's use of bank accounts. These weaknesses impacted various … bank accounts and expenditures. Auditors also found that as of June 30, 2016, CUNY's Money Market balances of …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer … (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and … They also ensured that transactions aligned with the corporation’s purpose and were conducted in accordance …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people … New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backMedicaid Program – Managed Care Payments to Unenrolled Providers
… whether Medicaid managed care organizations violated federal and State regulations by making payments to … members. The 21st Century Cures Act (Act) and additional federal guidance mandated that managed care in-network … Medicaid services. Additionally, DOH must verify that the federal government has not prohibited providers from …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providers