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DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … said DiNapoli. “Local officials should continue to take advantage of all the financial tools and guidance my office …
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-yearVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. The Association is governed by a nine-member Board …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… awards to ensure grant funds were allocated and spent for intended purposes. The audit covered the period April 1, … the SICG program achieved its intended goal of statewide interoperability. While we identified certain process … funds and hinder the Division’s progress toward statewide interoperability, we found the Division was generally meeting …
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-followDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in overpayments owed by State employees and identify an …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Helping Hands School – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … To SED: Review the disallowances identified by our audit and make the necessary adjustment to the costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… instructional staff were awarded for authorized purposes and in compliance with all applicable requirements. We found … improvements were needed to protect taxpayer dollars and the integrity of CUNY’s fellowship leave program. For … listing all fellowships granted during our audit period, and we found instances where fellowships were granted to …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followConnetquot Public Library – Cash Disbursements (2017M-125)
… of our audit was to examine the Library’s controls over cash disbursements for the period July 1, 2015 through … appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not audit …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Sagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53State Agency Small-Dollar Purchases (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, State Agency Small-Dollar … was to determine the extent of implementation of the three recommendations included in our initial report. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followMassena Central School District – Financial Condition (2016M-21)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … unrestricted fund balance has exceeded the statutory limit for the past three years. The District overfunded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… of the purchases we reviewed totaling $263,023. The claims auditor did not properly audit and approve 74 percent of the … audited claims) and was not properly overseeing the claims auditor or the claims audit function. Key Recommendations … prior to paying claims. Provide oversight of the claims auditor and claims audit function. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… to State employees. Most employee expenses will be reimbursed through the Travel and Expense module in the … are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s Office … required to follow the policies outlined in this chapter. When travel questions arise, the traveler and supervisor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewCity of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … corrective action. … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Andes Central School District – Financial Management (2013M-250)
… because the District consistently spent less than what was budgeted. Although District officials used $205,000 … excess balances totaling $450,000, based on their intended use. During this time, real property taxes have increased … balance is in compliance with the Real Property Tax Law statutory limits. Review all reserve balances and transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Personal Income Tax and Property Tax
… income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively … 5, 2019 were appropriate and complied with New York State tax laws and regulations. Background During our … we identified 10,142 credits totaling $4.1 million where the Department potentially paid more than one credit to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxNorth Shore Public Library – Financial Condition (2013M-344)
… 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School … amounts and a fund balance projection. … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344