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DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows

… collections for local governments declined by 4.2 percent in February compared to the same month in 2020, State Comptroller Thomas P. DiNapoli announced … to shrink, but the decline last month was less steep than in January (5.9 percent) and December (8.4 percent), and the …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrows

School Districts’ Energy Performance Contracts (2013-MR-1)

… through August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … that were initiated between February 2002 and August 2012 with total capital project costs of approximately $20.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1

LaFayette Central School District – Reserves (2013M-387)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June 30, 2013. Background … funds except as permitted by law. … LaFayette Central School District Reserves 2013M387 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387

Collection of Medicaid Accounts Receivable (Follow-Up)

… to inactive providers, providers who join group practices and providers who are affiliated and share the same federal taxpayer identification number. We … for receivables that eventually became uncollectible and, therefore, were written off. We recommended the …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-follow

Germantown Central School District – Financial Management (2013M-230)

… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230

Sole Custody Reporting

… about Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of Financial …

https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reporting

Opinion 92-18

… 2d 934, 486 NYS2d 598). Although user fees must bear a "direct relationship" to the cost of furnishing a service, … 553). As previously discussed, user fees must also bear a "direct relationship" to the cost of providing the service and …

https://www.osc.ny.gov/legal-opinions/opinion-92-18

Local Government Financial Data Sources

… Balance Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, …

https://www.osc.ny.gov/local-government/data/local-government-financial-data-sources

State Comptroller DiNapoli Statement on Proposed SEC Rule Changes

… most significant actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to … most significant actions to restrict shareholder rights in the SECs history …

https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changes

Student Achievement Program

… their school or community. The Submissions Form for 2025 Graduations and Moving-Up Ceremonies is now closed We would like to thank all participating schools and students. The Comptroller is honored to acknowledge New York State's future leaders! If …

https://www.osc.ny.gov/student-achievement

Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)

… June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of … officials established a fiscal management policy in February 2012 providing guidance over the collecting, … depositing and safeguarding of cash receipts received in the civil office. We also determined that various control …

https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cash

Cayuga County Community College – Information Technology (2013M-291)

… that was not for a legitimate business purpose and was not in compliance with the College’s acceptable use policy. Key …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291

State Police Bulletin No. SP-40

… Purpose To notify the Division of State Police of the procedures for processing Productivity … to your OSC payroll auditor. … To notify the Division of State Police of the procedures for processing Productivity …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-police

Lansing Fire District – Financial Condition (2013M-80)

… from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … Recommendations Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. Establish …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80

City of Olean – Budget Review (B1-15-2)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …

https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2

Wyoming Central School District – Financial Management (2016M-67)

… Purpose of Audit The purpose of our audit was to review the District’s … in compliance with the statutory limit and develop a plan to use excess funds in a manner than benefits District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67

Pavilion Central School District – Financial Management (2017M-62)

… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62

State Comptroller DiNapoli Releases School District Audits

… district. Auditors determined officials did not develop and manage a comprehensive investment program. Auditors also … for 36 special education students by approximately $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by approximately …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits