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DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, … (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to … rates in some of the years prior to the pandemic. New York City’s sales tax growth of 2.8% in 2024 outpaced the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 2004-4
Whether a member of the board of education of a central school district would have a prohibited conflict of interest under the following circumstances
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … where an interest is prohibited solely by reason of employment as an officer or employee of a corporation if (1) … of any contract with the district. However, you do not state whether the duties of the commissioner's employment …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Andes Central School District - Cafeteria Operations (2019M-26)
… has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware … ways to encourage more daily participation for breakfast and lunch and continue to identify potential efficiencies. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Key Recommendations The Clerk-Treasurer should: … basis of accounting. Provide monthly financial reports to the Board. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… Cayuga Heights and Lansing. The Commission was established by an intermunicipal agreement in 1974 to provide … Per this agreement, the Commission is governed by a 10-member Board of Commissioners, with each member …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsVendor File Advisory No. 6
… (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding Vendor Designations. The … activities. References: For specifics, please visit: Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Designations Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsTown of Perinton - Financial Management and Information Technology (2017M-232)
… IT policies or provide IT security awareness training to employees. In addition, we communicated sensitive … technology (IT) control weaknesses confidentially to Town officials. Key Recommendations Adopt realistic … comprehensive multiyear financial and capital plans to substantiate reserves. Develop comprehensive IT policies …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232CUNY Bulletin No. CU-127
… Purpose To explain the new process for Deduction Codes 443 and 445. … sent by the City of New York's Office of Labor Relations to start, change or cancel these deductions. Agency Actions … Beginning in 2002, agencies will no longer be allowed to start, change or cancel these deductions. These deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-127-calendar-year-2002-processing-deduction-codes-443-cunyArdsley Union Free School District – Reserve Funds (2015M-348)
… of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. Background The Ardsley Union Free School District is located in the Village of Ardsley in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Carle Place Water District – Procurement (2014M-18)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Recommendations Consider revising the procurement policy to require District officials to award professional service contracts only after soliciting …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… the internal controls over the payment process (refer to Section 4.D - Certification of Internal Controls over the … and queries. For example, agencies can use SFS Analytics to access the DW330 - Voucher Listing Report . Agencies can … York using the State Payments search capabilities (refer to https://www.osc.ny.gov/open-book-new-york ). Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerState Agencies Bulletin No. 1981
… Purpose The purpose of this bulletin is to notify agencies the pensionable overtime earnings limit … January 13, 2022. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2022 to $18,233.00 for Tier 6 ERS members. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Chili Public Library – Board Oversight (2015M-130)
… to approximately 28,600 residents. The Library is governed by a seven-member Board of Trustees that is appointed by the Town Board. The Library’s budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Schenectady Municipal Housing Authority – Payroll (2014M-223)
… The purpose of our audit was to assess the Authority’s payroll process for the period April 1, 2013 through May 31, … to this audit. … Schenectady Municipal Housing Authority Payroll 2014M223 …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Evans-Brant Central School District - Information Technology (2019M-121)
… IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Hamburg Central School District - Information Technology (2019M-10)
… Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… New York State Division of the Budget (DOB) Bulletin B-1184, titled Agency Contracts, … Service and Capital Spending Controls , impacts the Office of the State Comptroller’s (OSC) audit of contracts and review of contract reporter exemption …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsDiNapoli: CDTA Overtime Expenses and Ridership Growing
… in recent years, according to a report released today by State Comptroller Thomas P. DiNapoli. “CDTA operates … has been increasing. While overtime costs have increased by a third since 2010, overall costs per passenger mile have … planning and policies. Read the report Public Authorities by the Numbers: Capital District Transportation Authority , …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growing